Which of the following is not one of the responsibilities of an auditor under the principles underlying an audit of financial statements?
A) possess appropriate competence and capabilities
B) comply with relevant ethical requirements
C) plan work and supervise assistants
D) maintain professional skepticism and exercise professional judgment

Question

Quizplus · Accepted Answer

Auditors are responsible for possessing appropriate competence and capabilities, complying with relevant ethical requirements, and maintaining professional skepticism and exercising professional judgment. Planning work and supervising assistants, while often part of an auditor's role, is not explicitly stated as a principle underlying an audit of financial statements in the same way as the other responsibilities.

Which of the Following Is Not One of the Responsibilities