Which one of the following is not one of the three general standards in the GAAS framework?
A) Maintain independence of mental attitude.
B) Have adequate training and proficiency.
C) Ensure proper planning and supervision.
D) Exercise due professional care.

Question

Quizplus · Accepted Answer

The three general standards in the GAAS (Generally Accepted Auditing Standards) framework are: maintain independence of mental attitude, have adequate training and proficiency, and exercise due professional care. Ensuring proper planning and supervision is not one of the three general standards; it falls under the standards for fieldwork.

Which One of the Following Is Not One of the Three