Which of the Following Is True of a Conceptual Approach

Which of the following is true of a conceptual approach to auditor independence?

A) Its applicability goes beyond any specific situation and mandates a proactive approach based on clearly articulated principles.
B) It prohibits certain nonaudit services such as bookkeeping, valuations, actuarial, and internal audit outsourcing.
C) It requires audit committee prior approval for any service provided by the auditors.
D) It prevents the use of legalistic devices to avoid compliance.