Which of the Following Is an incorrect statement Concerning One

Multiple Choice

Which of the following is an incorrect statement concerning one of the field work standards?

A) Audit planning includes the development of audit strategies.
B) Audit planning is aimed primarily at effectiveness, with little effect on efficiency.
C) Understanding of the internal control structure is necessary in order to plan the audit.
D) Proper supervision is essential because major portions of the audit are often executed by staff assistants with limited experience.
E) The auditor must have a reasonable basis, in the form of gathered evidence, for expressing an opinion.