The AICPA Principles and the Auditing Standards Should Be Viewed

Multiple Choice

The AICPA principles and the auditing standards should be viewed by practitioners as

A) ideals to work towards, but which are not achievable.
B) maximum standards that denote excellent work.
C) minimum standards of performance that must be achieved on each audit engagement.
D) benchmarks to be used on all audits, reviews, and compilations.