When the criteria to be used in the financial statement audit are established,the auditor's responsibility is to
A)evaluate the reporting framework used.
B)select the acceptable financial reporting framework.
C)make a recommendation to management for selecting the framework.
D)create and document the framework used.

Question

Quizplus · Accepted Answer

The auditor's responsibility is to evaluate the reporting framework used in the financial statement audit to ensure it is appropriate and has been applied consistently. The auditor does not select, recommend, or create the financial reporting framework; these responsibilities typically fall to management or those charged with governance.

When the Criteria to Be Used in the Financial Statement