The performance principle would include all of the following except:
A)The auditors' determination of materiality levels.
B)The auditors' evaluation of independence with respect to their clients.
C)The auditors' evaluation of the risk of material misstatement.
D)The auditors' determination of the nature,timing,and extent of further audit procedures.

Question

Quizplus · Accepted Answer

The performance principle focuses on planning and performing the audit, including determining materiality, assessing risk, and designing audit procedures. Evaluating independence is part of the responsibilities principle, not performance.

The Performance Principle Would Include All of the Following Except