Which of the following is not required by the PCAOB's General Auditing Standards category?
A)Exercise due professional care.
B)Obtain reasonable assurance as to whether internal controls are effective.
C)Maintain an independence in mental attitude.
D)Exercise professional skepticism.

Question

Quizplus · Accepted Answer

Obtaining reasonable assurance as to whether internal controls are effective is a requirement under the PCAOB's Auditing Standard No. 5, which relates specifically to audits of internal control over financial reporting. It is not a requirement under the PCAOB's General Auditing Standards, which include the other options listed (exercise due professional care, maintain independence in mental attitude, and exercise professional skepticism).

Which of the Following Is Not Required by the PCAOB's