Which of the following best describes the general character of the three PCAOB generally accepted auditing standards that are classified as standards of fieldwork?
A) The competence, independence, and professional care of persons performing the audit.
B) Criteria for the content of the auditor's report on financial statements and related footnote disclosures.
C) The criteria of audit planning and evidence-gathering.
D) The need to maintain independence in mental attitude in all matters relating to the audit.

Question

Quizplus · Accepted Answer

The standards of fieldwork focus on criteria for audit planning and evidence gathering, including planning the audit, obtaining sufficient evidence, and understanding the entity and its environment.

Answer: A and D
 Standards of independence and professional conduct cover the competence, independence, and professional care of persons performing the audit, as well as the need to maintain independence in mental attitude in all matters relating to the audit. These standards are not specifically classified as standards of fieldwork.

Which of the Following Best Describes the General Character of the Three