Which of the following is not an example of an auditing standard?
A) The audit must be performed by a person having adequate technical training and proficiency as an auditor.
B) In all matters relating to the assignment, independence in mental attitude is to be maintained by the auditor so as to establish the "third-party viewpoint."
C) Professional care is to be exercised in the performance of the examination and in the preparation of the report.
D) The auditor should be politically conservative.
E) None of the above

Question

Quizplus · Accepted Answer

The statement about the auditor being politically conservative is not related to auditing standards, which focus on technical proficiency, independence, and professional care.

Which of the Following Is Not an Example of an Auditing