Which of the following is not a generally accepted auditing standard general standard?
A) The auditor must have adequate technical training and proficiency.
B) The auditor must obtain sufficient, competent evidence.
C) The auditor must have independence of mental attitude.
D) All of the above are generally accepted auditing standard general standards.

Question

Quizplus · Accepted Answer

The requirement to obtain sufficient, competent evidence is part of the fieldwork standards, not the general standards. The general standards focus on the auditor's qualifications and independence.

Which of the Following Is Not a Generally Accepted Auditing