Which of the following represent audit quality guides that remain stable over time and are applicable for all audits?
A)Auditing procedures.
B)Auditing standards.
C)Due care.
D)System of quality control.

Question

Quizplus · Accepted Answer

Auditing standards (such as those set by the PCAOB or AICPA) provide guidance on the conduct of an audit and remain stable over time. Auditing procedures may vary depending on the specifics of the audit being conducted. Due care is a general concept of diligence and care in performing professional duties, but does not provide specific guidance for audit quality. System of quality control is an internal system implemented by auditors to ensure their work meets professional standards, but may vary between audit firms.

Which of the Following Represent Audit Quality Guides That Remain