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

Question 53

Multiple Choice

Which of the following best describes the general character of the three PCAOB generally accepted auditing standards that are classified as standards of fieldwork?


A) The competence, independence, and professional care of persons performing the audit.
B) Criteria for the content of the auditor's report on financial statements and related footnote disclosures.
C) The criteria of audit planning and evidence-gathering.
D) The need to maintain independence in mental attitude in all matters relating to the audit.

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