GIAC
GSNA · Question #154
In 1947, the American Institute of Certified Public Accountants (AICPA) adopted GAAS to establish standards for audits. Which of the following categories of audit standards established by GAAS are…
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Audit Fundamentals & Planning
Question
In 1947, the American Institute of Certified Public Accountants (AICPA) adopted GAAS to establish standards for audits. Which of the following categories of audit standards established by GAAS are related to professional and technical competence, independence, and professional due care?
Options
- AReporting standards
- BRisk Analysis standards
- CGeneral standards
- DField work standards
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Topics
#GAAS#AICPA#general standards#auditor competence