Which of the Following Is Not an Example of an Auditing

Multiple Choice

Which of the following is not an example of an auditing standard?

A) The audit must be performed by a person having adequate technical training and proficiency as an auditor.
B) In all matters relating to the assignment, independence in mental attitude is to be maintained by the auditor so as to establish the "third-party viewpoint."
C) Professional care is to be exercised in the performance of the examination and in the preparation of the report.
D) The auditor should be politically conservative.
E) None of the above