Which of the following is not a standard contained in both the Attestation Standards and Generally Accepted Auditing Standards with regards to the standards of field work?
A) The examination is to be performed by a person having adequate technical training.
B) An independence in mental attitude is to be maintained.
C) Sufficient evidence is to be obtained.
D) The practitioner must obtain a sufficient understanding of the client's internal control.
Correct Answer:
Verified
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