The First General Standard of the PCAOB Requires That an Audit

question 56

Multiple Choice

The first general standard of the PCAOB requires that an audit be performed by which type of person?

• A) An auditor with seasoned judgment in varying degrees of supervision and review.
• B) An auditor with appropriate technical training and proficiency.
• C) An auditor with adequate knowledge of the standards of field work and reporting.
• D) An auditor satisfying the independence standards.

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Definitions:

Cigarette Smoking

The act of inhaling and exhaling the smoke produced by burning tobacco contained in cigarettes, which is harmful to health.

Respiratory System

The body system that carries on gas exchange; in vertebrates, consists of the lungs and airways.

Carbon Dioxide

An odorless and colorless gas, the result of organic compounds and carbon being burnt and the process of respiration. Found naturally in the atmosphere, it is essential for the photosynthesis conducted by plants.

Blood

Blood is a vital fluid in humans and other animals that transports necessary substances such as nutrients and oxygen to the cells and carries away waste products.