The Third General Standard States That Due Care Is to Be

Multiple Choice

The third general standard states that due care is to be exercised in the performance of an audit. This standard is ordinarily interpreted to require:

A) Thorough review of the existing safeguards over access to assets and records.
B) Limited review of the indications of employee fraud and illegal acts.
C) Objective review of the adequacy of the technical training and proficiency of firm personnel.
D) Critical review of the judgment exercised at every level of supervision.