When a Statement on Auditing Standards uses the word "should" relating to a requirement,it means that the auditor:
A)Must fulfill the responsibilities under all circumstances.
B)Must 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.

Question

Quizplus · Accepted Answer

When a Statement on Auditing Standards uses the word "should" relating to a requirement, it indicates that the auditor must comply with the requirements unless the auditor demonstrates and documents that alternative actions are sufficient to achieve the objectives of the standards. Therefore, option B is the correct choice. Option A is incorrect because "must" implies absolute compliance, which is not always the case. Option C is incorrect because it implies a choice that may or may not comply with professional standards. Option D is incorrect because the auditor cannot change responsibilities relating to professional standards.

When a Statement on Auditing Standards Uses the Word "Should