Which of the following is not a standard contained in both the Attestation Standards and Generally Accepted Auditing Standards?
A) The examination is to be performed by a person having adequate technical training.
B) An independence in mental attitude is to be maintained.
C) Sufficient evidence is to be obtained.
D) The practitioner must obtain a sufficient understanding of the client's internal control.

Question

Quizplus · Accepted Answer

The requirement to obtain a sufficient understanding of the client's internal control is only found in Generally Accepted Auditing Standards (GAAS). It is not a standard contained in the Attestation Standards.

Which of the Following Is Not a Standard Contained in Both