The Three PCAOB General Standards Are Concerned with

question 55

Multiple Choice

The three PCAOB general standards are concerned with

• A) Adequate training and proficiency of the auditor, proper planning and supervision, and due professional care.
• B) Adequate training and independence.
• C) Due professional care.
• D) Independence, adequate training and due professional care.

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Definitions:

Preponderance of the Evidence

The standard of proof in civil cases, where the burden of proof is met if the proposition is more likely to be true than not true.

Trespass

Unauthorized entry onto someone else's property without permission.

Justice

The principle of fairness and moral righteousness that guides the administration of law and ensures that individuals receive what they are due.

Common Law

A legal system based on custom, tradition, and court decisions, rather than written laws.