The audit is to be performed by a person or persons having adequate technical training and proficiency as an auditor.This is one of the generally accepted auditing standards that is part of the:
A)General Standards
B)Operating Standards
C)Fieldwork Standards
D)Reporting Standards

Question

Quizplus · Accepted Answer

This statement refers to the General Standards, which are the first category of generally accepted auditing standards that provide a framework for the conduct of audits. The General Standards include three standards that relate to the qualifications of the auditor, including technical training and proficiency.

The Audit Is to Be Performed by a Person or Persons