The three sections or groups of audit standards are:
A) field work, general, and final.
B) field work, reporting, and general.
C) field work, testing, and internal control review.
D) field work, general, and overall.

Question

Quizplus · Accepted Answer

The three groups of audit standards are field work, reporting, and general. These standards cover the planning, execution, and reporting phases of an audit. Field work standards relate to the nature of the work performed during an audit, reporting standards relate to the communication and documentation of findings, and general standards relate to the qualifications and conduct of auditors. Testing and internal control review are components of field work standards. Overall is not a recognized group of audit standards.

The Three Sections or Groups of Audit Standards Are