Question

Which of the following is not a part of general accepted auditing standards?

A.General Standards
B.Standards of Fieldwork
C.Standards of Information Systems
D.Standards of Reporting

Answer 1

The Standards of Information Systems is not a part of general accepted auditing standards.

Step-by-step explanation:

The correct answer is Standards of Information Systems.

General Accepted Auditing Standards (GAAS) are a set of standards that auditors must follow when conducting an audit. The three main components of GAAS are the General Standards, Standards of Fieldwork, and Standards of Reporting. These standards ensure that audits are conducted with integrity, competence, and ethical behavior, and that the audit work is properly planned, executed, and reported.

However, the Standards of Information Systems are not a part of GAAS. These standards specifically pertain to auditing information systems and are separate from the general auditing standards.