Which of the following categories of principles is most closely related to gathering audit evidence?
A) Performance.
B) Reasonable assurance.
C) Reporting.
D) Responsibilities.

Question

Quizplus · Accepted Answer

The principles related to gathering audit evidence fall under the Performance category of Generally Accepted Auditing Standards (GAAS). These principles guide auditors in planning and performing their audit procedures, including obtaining sufficient and appropriate audit evidence to support their opinion on the financial statements. The principles related to Reasonable Assurance focus on the overall objective of the audit, while Reporting principles address the communication of the auditor's opinion, and Responsibilities principles relate to the professional standards and ethics applicable to auditors.

Which of the Following Categories of Principles Is Most Closely