Which of the following is not related to the responsibilities principle?
A)Continuing professional education to ensure that professionals' knowledge keeps pace with changes in the accounting and auditing profession.
B)Firm-wide policies to evaluate the financial and professional relationships of its professionals.
C)Specific auditing procedures designed to determine the effectiveness of the entity's internal control over financial reporting.
D)The auditors' use of professional judgment throughout the examination.

Question

Quizplus · Accepted Answer

The responsibilities principle relates to the ethical and professional responsibilities of auditors, including integrity, objectivity, professional competence, confidentiality, and professional behavior. Specific auditing procedures related to internal control are part of the performance principle, which includes the auditor's objective to obtain sufficient and appropriate evidence to support the auditor's opinion on the financial statements.

Which of the Following Is Not Related to the Responsibilities