Which of the Following Best Describes the General Character of the Three

Multiple Choice

Which of the following best describes the general character of the three principles that are listed in the Performance section of the Principles Underlying an Audit Conducted in Accordance with GAAS?

A) The purpose and value of a financial statement audit and lays out the responsibilities of management for an effective audit to be possible.
B) The fundamental responsibilities and characteristics of an auditor.
C) Auditors' responsibilities in performing an effective audit.
D) Auditors provide a written report that expresses their opinion about the financial statements.