What are the PCAOB standards that present guidance in testing assertions and planning for the audit are known as?
A) General standards.
B) Fieldwork standards.
C) Reporting standards.
D) None of the above.

Question

Quizplus · Accepted Answer

The PCAOB standards that present guidance in testing assertions and planning for the audit are known as fieldwork standards. The general standards focus on the qualifications of the auditor, while the reporting standards concern the auditor's communication of findings.

What Are the PCAOB Standards That Present Guidance in Testing