The general guidelines, known as the generally accepted auditing standards, which include the concepts of adequate planning and supervision, internal control, and evidence, relate to the:
A)General Standards
B)Operating Standards
C)Fieldwork Standards
D)Reporting Standards

Question

Quizplus · Accepted Answer

The general guidelines that include the concepts of adequate planning and supervision, internal control, and evidence, relate to the Fieldwork Standards. The General Standards relate to the qualifications of the auditor, independence, and professional care; the Operating Standards relate to the conduct of the audit fieldwork and procedures performed, and the Reporting Standards relate to the communication of findings and opinions in the audit report.

The General Guidelines, Known as the Generally Accepted Auditing Standards