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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