When a Statement Auditing Standards uses the word "should" relating to a requirement,it means that the auditor:
A)Should fulfill the responsibilities under all circumstances.
B)Should 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 the Statement Auditing Standards use the word "should" relating to a requirement, it means that the auditor must comply with the requirement unless there is a valid reason not to do so and the auditor documents that alternative actions can achieve the same objectives as compliance with the requirement. Therefore, option B is the correct answer. Option A is incorrect because the word "should" does not mean that the requirement must be fulfilled under all circumstances. Option C is incorrect because considering whether to follow the advice based on the exercise of professional judgment in the circumstances is what the auditor does regardless of whether the requirement uses the word "should" or not. Option D is incorrect because the auditor cannot change responsibilities as prescribed by professional standards.

When a Statement Auditing Standards Uses the Word "Should" Relating