Which of the Statements Is True with Regards the Basic

Multiple Choice

Which of the statements is true with regards the basic principles and essential procedures contained in the auditing standards?

A) The auditor may depart from basic principles in order to achieve a more efficient audit.
B) There should be no departure from basic principles and essential procedures.
C) There should be no departure from basic principles and essential procedures should be undertaken
In all except the rare circumstances where it is determined that the audit objective can be achieved
More effectively with alternative procedures.
D) There should be no departure from essential procedures and basic principles should be adhered to in all but the rare circumstances where they hinder audit efficiency.