The Standards of the PCAOB can be broken up in to three categories,i.e.,general,fieldwork,and reporting.Which of the following standards is one of the general standards?
A)Training and proficiency.
B)Internal control.
C)Sufficient appropriate evidence.
D)Consistency.

Question

Quizplus · Accepted Answer

Training and proficiency is one of the three general standards of the PCAOB, which also include independence and due professional care. Internal control and sufficient appropriate evidence are fieldwork standards, while consistency is a reporting standard.

The Standards of the PCAOB Can Be Broken Up in to Three