Which of the following best describes what is meant by the term generally accepted auditing standards?
a. Rules acknowledged by the accounting profession because of their universal application.
b. Pronouncements issued by the Auditing Standards Board.
c. Measures of the quality of the auditor’s performance.
d. Procedures to be used to gather evidence to support financial statements.
【答案解析】C
Answer (c) is correct because generally accepted auditing standards deal with measures of the quality of the performance of audit procedures (AU-C 200).
Answer (d) is incorrect because procedures relate to acts to be performed, not directly to the standards.
Answer (b) is incorrect because generally accepted auditing standards have been issued by predecessor groups, as well as by the Auditing Standards Board.
Answer (a) is incorrect because there may or may not be universal compliance with the standards.
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