Which of the Following Is Not a Concept from the Performance

question 80

Multiple Choice

Which of the following is not a concept from the performance principle under generally accepted auditing standards?

• A)The auditor must plan the work and properly supervise any assistants.
• B)The auditor must express an opinion in accordance with the auditor's findings.
• C)The auditor must obtain sufficient appropriate evidence about whether material misstatements exist.
• D)The auditor must determine and apply an appropriate materiality level throughout the audit.

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Definitions:

Acronym KSA

Knowledge, Skills, and Abilities; a commonly used term, especially in job descriptions, to refer to the essential elements required to perform a task.

Bureau of Labor Statistics

A U.S. government agency that collects, processes, analyzes, and disseminates essential statistical data on labor economics.

Average American

A term often used to describe what is considered typical for a person living in the United States in terms of behavior, beliefs, and economic status.

Hours Working

The duration of time individuals spend performing their job duties within a given day or week.