The Third Standard of Fieldwork States That the Auditor Must

Multiple Choice

The third standard of fieldwork states that the auditor must obtain sufficient appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. The appropriate audit evidence required by this standard may be obtained, in part, through:

A) Flowcharting the internal control structure.
B) Proper planning of the audit engagement.
C) Analytical procedures.
D) Audit documentation.