When a Statement Auditing Standards Uses the Word "Should" Relating

question 33

Multiple Choice

When a Statement Auditing Standards uses the word "should" relating to a requirement,it means that the auditor:

• A)Should fulfill the responsibilities under all circumstances.
• B)Should comply with requirements unless the auditor demonstrates and documents that alternative actions are sufficient to achieve the objectives of the standards.
• C)Should consider whether to follow the advice based on the exercise of professional judgment in the circumstances.
• D)May choose to change responsibilities relating to various professional standards that remain under consideration.

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