Under generally accepted auditing standards, which of the following relates to the responsibilities principle?
A)The initial planning of the audit engagement.
B)The confirmation of accounts receivable.
C)The completion of an internal control questionnaire.
D)Maintaining professional skepticism and exercising professional judgment.

Question

Quizplus · Accepted Answer

Maintaining professional skepticism and exercising professional judgment is a key aspect of fulfilling the responsibilities principle which requires auditors to exercise professional care and skepticism in their work. The other options are important aspects of auditing, but do not specifically relate to the responsibilities principle.

Under Generally Accepted Auditing Standards, Which of the Following Relates