The general guidelines, known as the generally accepted auditing standards, which include the concepts of presentation in accordance with the established criteria, the consistent application of established principles, adequate disclosure, and the expression of an opinion, relate to the:
A)General Standards
B)Operating Standards
C)Fieldwork Standards
D)Reporting Standards

Question

Quizplus · Accepted Answer

The generally accepted auditing standards are divided into three categories: (1) general standards, (2) fieldwork standards, (3) reporting standards. The guidelines mentioned in the question, i.e., presentation in accordance with established criteria, consistent application of established principles, adequate disclosure, and the expression of an opinion, relate to the reporting standards. Therefore, the best choice is D, Reporting Standards.

The General Guidelines, Known as the Generally Accepted Auditing Standards