Which of the Following Is Not Related to the Responsibilities

question 81

Multiple Choice

Which of the following is not related to the responsibilities principle?

• A)Continuing professional education to ensure that professionals' knowledge keeps pace with changes in the accounting and auditing profession.
• B)Firm-wide policies to evaluate the financial and professional relationships of its professionals.
• C)Specific auditing procedures designed to determine the effectiveness of the entity's internal control over financial reporting.
• D)The auditors' use of professional judgment throughout the examination.