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:

Benzofuran

An organic compound that consists of a fused benzene and furan ring, often serving as a core structure in various pharmaceuticals and organic materials.

Indole

An aromatic heterocyclic organic compound with a bicyclic structure, consisting of a benzene ring fused to pyrrole.

Aromatic

Refers to organic compounds that contain one or more planar rings of atoms with delocalized pi electrons, exhibiting special stability.

Antiaromatic

Antiaromaticity describes molecules that fail to comply with Huckel's rule, having conjugated pi systems with 4n π electrons that lead to destabilization.