Generally accepted auditing standards are divided into three groups.All of the following are standards in the "general" group except:
A)Training
B)Independence
C)Professional care
D)Internal control

Question

Quizplus · Accepted Answer

The three groups of generally accepted auditing standards (GAAS) are general standards, standards of fieldwork, and standards of reporting. The general standards include three requirements: independence, professional care, and the adequate training and proficiency of auditors. Internal control is a standard under the group of standards of fieldwork, which also includes obtaining sufficient evidence and maintaining proper documentation.

Generally Accepted Auditing Standards Are Divided into Three Groups