The three PCAOB general standards are concerned with
A) Adequate training and proficiency of the auditor, proper planning and supervision, and due professional care.
B) Adequate training and independence.
C) Due professional care.
D) Independence, adequate training and due professional care.

Question

Quizplus · Accepted Answer

The three PCAOB general standards are independence, adequate training and proficiency, and due professional care. Choice A is partially correct, but it does not include independence as one of the general standards. Choice B only mentions independence and training, but does not include due professional care. Choice C only mentions due professional care and does not include independence or training. Therefore, the best answer is choice D, which includes all three general standards.

The Three PCAOB General Standards Are Concerned with