Uncategories Which of the following is not a standard contained in both the Statement on Standards for Attestation Engagements and the Statement on Auditing Standards?

Which of the following is not a standard contained in both the Statement on Standards for Attestation Engagements and the Statement on Auditing Standards?

Which of the following is not a standard contained in both the Statement on Standards for Attestation Engagements and the Statement on Auditing Standards?

a. The examination is to be performed by a person having adequate technical training.
b. An independence in mental attitude is to be maintained.
c. Sufficient evidence is to be obtained.
d. The practitioner must obtain a sufficient understanding of the client’s internal control.