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Exam AUD topic 1 question 12 discussion

Actual exam question from AICPA's AUD
Question #: 12
Topic #: 1
[All AUD Questions]

Which of the following categories is included in generally accepted auditing standards?

  • A. Standards of review.
  • B. Standards of planning.
  • C. Standards of fieldwork.
  • D. Standards of evidence.
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Suggested Answer: C 🗳️
Choice "C" is correct. Generally accepted auditing standards include three categories: general standards, standards of fieldwork, and standards of reporting.
Choices "A", "B", and "D" are incorrect, based on the above Explanation.
by gemazyni at April 5, 2025, 4:03 p.m.

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pawah
1 month, 2 weeks ago
Selected Answer: C
There is no specific category called "Standards of review," "Standards of planning," or "Standards of evidence" as separate GAAS categories. Planning and evidence gathering are part of the fieldwork standards.
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