The responsibilities principle under generally accepted auditing standards does not include which of the following?
A)Competence and capabilities.
B)Independent attitude.
C)Due care.
D)Planning and supervision.

Question

Quizplus · Accepted Answer

The responsibilities principle under generally accepted auditing standards includes competence and capabilities, an independent attitude, and due care, but does not specifically mention planning and supervision. Planning and supervision are part of the performance principle, not the responsibilities principle.

The Responsibilities Principle Under Generally Accepted Auditing Standards Does Not