Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 28

Which of the following best describes the general character of the three generally accepted auditing standards classified as standards of field work?
A) The competence, independence, and professional care of persons performing the audit.
B) Criteria for the content of the auditor's report on financial statements and related footnote disclosures.
C) Criteria for audit planning and evidence gathering.
D) The need to maintain an independence of mental attitude in all matters relating to the audit.