Following Are the Field Standards That Are Applicable to All

Following are the field standards that are applicable to all types of audits EXCEPT:

A) The controller, in determining the extent and scope of the audit, should study and evaluate the reliability of internal control.
B) Competent, relevant, and reasonable evidence should be obtained to support the auditors judgment and conclusions regarding the organization, program, activity, or function under audit.
C) The auditor should plan the audit in a manner which ensured that an audit of high quality is carries out in an economic, efficient, and effective way and in a timely manner.
D) The work of the audit staff at each level and audit phase should be properly supervised during the audit; and documented work should be reviewed by a senior member of the audit staff.