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General Standard Quiz

Which of the following best describes what is meant by GAAS?

The first general standard requires that the examination of F/S is to be performed by a person having adequate technical training and

The third general standard states that due care is to be exercised in the performance of the examination. This standard means that a CPA who undertakes an engagement assumes a duty to perform each audit

The "generally accepted auditing standards" are standards which

The primary responsibility for the adequacy of disclosure in the financial statements of a publicly held company rests with the

The primary objective of the ordinary examination of financial statement by a CPA is the expression of an opinion on

A CPA should comply with applicable GAAS on every engagement

The first general standard recognizes that regardless of how capable an individual may be in other fields, the individual can not meet the requirements of the auditing standards without the proper

Due professional care requires

According to court decision, GAAS established by the AICPA applies

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