Which of the Following Statements Regarding the Auditing of Accounting

Multiple Choice

Which of the following statements regarding the auditing of accounting information systems is NOT true?

A) When conducting an audit,the auditors should consider legislative requirements
B) When conducting an audit,the auditors should consider professional requirements
C) When conducting an audit,the auditors should consider prescriptions of various accounting standards
D) When conducting an audit,the auditors do not need to worry about the unique characteristics of an individual client