The First Standard of Field Work, Which States That the Work

Multiple Choice

The first standard of field work, which states that the work is to be adequately planned and that assistants, if any, are to be properly supervised, recognizes that:

A) early appointment of the auditor is advantageous to the auditor and the client.
B) acceptance of an audit engagement after the close of the client's fiscal year is generally not permissible.
C) appointment of the auditor subsequent to the physical count of inventories requires a disclaimer of opinion.
D) performance of substantial parts of the examination is necessary at interim dates.