Question

Which of the following is NOT one of the three categories of the PCAOB generally accepted auditing standards?

a. general standards
b. standards of due process
c. standards of field work
d. standards of reporting

Answer 1

The standards of due process is not one of the three categories of the PCAOB generally accepted auditing standards.

Step-by-step explanation:

The three categories of the PCAOB generally accepted auditing standards are:

1. General standards: These are the basic principles that auditors must follow when conducting an audit. They include the requirements for auditors to have adequate technical training and proficiency, to maintain independence, and to exercise professional judgment.
2. Standards of field work: These standards outline the procedures that auditors must perform during the audit, such as planning the work, obtaining sufficient evidence, and documenting the audit work performed.
3. Standards of reporting: These standards govern how auditors communicate their findings and conclusions in the audit report.

Therefore, standards of due process is not one of the three categories of the PCAOB generally accepted auditing standards.