Auditing & Assurance Services 6th Edition by Timothy Louwers

Exercise 40

Which of the following is most closely related to the responsibilities principle?
A) The auditors' responsibility to issue a report as a result of their examination.
B) The requirement that auditors gather sufficient, appropriate evidence upon which to base an opinion on the financial statements.
C) The auditors' compliance with relevant ethical requirements of independence and due care.
D) The auditors' responsibility to plan the audit and properly supervise assistants.