PCAOB Standard 14 addresses audit results and requires:
A)Auditor's evaluation of internal controls
B)Auditor's determination of whether the auditor has obtained sufficient appropriate evidence
C)Auditor's evaluation of the applicable financial reporting framework
D)Auditor's independence

Question

Quizplus · Accepted Answer

PCAOB Standard 14 specifically addresses audit results and requires the auditor to determine whether they have obtained sufficient appropriate evidence to support their opinion on the financial statements. While evaluating internal controls, the applicable financial reporting framework, and auditor independence are all important aspects of an audit, they are not directly addressed by Standard 14.

PCAOB Standard 14 Addresses Audit Results and Requires