Within the generally accepted auditing standards, the general standards relate primarily to:
A) qualifications of the auditor and the quality of the auditor's work.
B) qualifications of the auditor.
C) the relationship between GAAS and generally accepted accounting principles.
D) the fairness of the financial statements.
E) the general distribution of audit reports.

Question

Quizplus · Accepted Answer

The general standards within the generally accepted auditing standards (GAAS) primarily relate to the qualifications of the auditor and the quality of the auditor's work. These standards emphasize the need for auditors to have adequate technical training and proficiency, maintain independence in mental attitude, and exercise due professional care during the performance of the audit and the preparation of the report.

Within the Generally Accepted Auditing Standards, the General Standards Relate