Which of the Following Is an Accurate Statement

Multiple Choice

Which of the following is an accurate statement?

A) Auditing standards detail the requirements that a CPA firm must follow when it is requested to provide an opinion on the application of accounting principles for a client of another CPA firm.
B) SEC rules prohibit ownership in audit clients by those persons who can influence the audit.
C) PCAOB rules require a CPA firm, before its selection as the company's auditor, to document all relationships between the firm and the company.
D) All of the above are accurate statements.