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CAS 200 explains that as part of general qualifications and conduct the auditor should be ...

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CAS 200 explains that as part of general qualifications and conduct the auditor should be ...

CAS 200 explains that as part of general qualifications and conduct the auditor should be professionally competent. Which of the following help the auditor achieve competence?
A) the use of due care in the performance of all aspects of auditing
B) have an objective state of mind and independence from the client
C) formal education, practical experience and continuing education
D) conducting the audit using a risk-based approach and being skeptical

Textbook

Auditing: The Art and Science of Assurance Engagements, Canadian Edition

Edition: 12^th

Authors: Arens, Elder, Beasley, Splettstoesser

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Auditing: The Art and Science of Assurance Engagements, Twelfth Canadian Edition, 12/E (Arens, Elder, Beasley, Splettstoesser)

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