Historically auditing standards have been organized into three categories, including: A) Standards of field work. B) Purpose of an audit. C) Responsibilities of the auditor. D) Proper planning and supervision

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Answer:

The correct answer is letter "A": Standards of field work.

Explanation:

The Generally Accepted Auditing Standards or GAAS are the rules auditors follow when analyzing the financial statements of a company. The GAAS has three (3) main categories: general standards, standards of fieldwork, and standards of reporting. The body in charge of reviewing the GASS is the Auditing Standards Board (ASB).