Which of the Following Is Not a Standard Contained in Both

question 113

Multiple Choice

Which of the following is not a standard contained in both the Attestation Standards and Generally Accepted Auditing Standards?

• A) The examination is to be performed by a person having adequate technical training.
• B) An independence in mental attitude is to be maintained.
• C) Sufficient evidence is to be obtained.
• D) The practitioner must obtain a sufficient understanding of the client's internal control.