(Appendix)The attestation standards do not contain a requirement that auditors obtain
A) Adequate knowledge in the subject matter of the assertions being examined.
B) An understanding of the auditee's internal controls.
C) Sufficient evidence for the conclusions expressed in an attestation report.
D) Independence in mental attitude.

Question

Quizplus · Accepted Answer

The attestation standards do not specifically require auditors to obtain an understanding of the auditee's internal controls, unlike in a financial statement audit.

(Appendix)The Attestation Standards Do Not Contain a Requirement That Auditors