Independence in mental attitude is to be maintained in all matters related to the audit engagement.This is one of the generally accepted auditing standards that is part of the:
A)General Standards
B)Operating Standards
C)Fieldwork Standards
D)Reporting Standards

Question

Quizplus · Accepted Answer

Independence in mental attitude is one of the General Standards of auditing, which states that the auditor must maintain an impartial and unbiased attitude throughout the audit engagement. The other two General Standards are adequate training and proficiency and due professional care. Operating Standards relate to the conduct of the audit engagement, Fieldwork Standards relate to the performance of the audit procedures, and Reporting Standards relate to the communication of audit findings.

Independence in Mental Attitude Is to Be Maintained in All