Which one of these following is not covered in the general principles and responsibilities section of the International Standards on Auditing?
A) Agreeing the terms of audit engagements.
B) Communication with those charged with governance.
C) Audit documentation.
D) Planning an audit of financial statements.

Question

Quizplus · Accepted Answer

The general principles and responsibilities section of the International Standards on Auditing does not specifically cover planning an audit of financial statements, which is addressed in a separate section.

Which One of These Following Is Not Covered in the General