Which of the following is not a concept from the performance principle under generally accepted auditing standards?
A)The auditor must plan the work and properly supervise any assistants.
B)The auditor must express an opinion in accordance with the auditor's findings.
C)The auditor must obtain sufficient appropriate evidence about whether material misstatements exist.
D)The auditor must determine and apply an appropriate materiality level throughout the audit.

Question

Quizplus · Accepted Answer

The concept of expressing an opinion in accordance with the auditor's findings is not a part of the performance principle. However, it is a part of the reporting principle. The performance principle includes planning and supervision, obtaining sufficient appropriate evidence, and determining appropriate materiality levels.

Which of the Following Is Not a Concept from the Performance