Which of the following is not type of engagement standard?

Correct answer: B. Standard on Quality Control

  • A. Standards on Auditing
  • B. Standard on Quality Control
  • C. Standards on Review Engagement
  • D. Standards on Assurance EngagementHire An Accountant

Explanation

Standards on Auditing, Review Engagements and Assurance Engagements govern types of professional engagements. A Standard on Quality Control governs the firm's quality system rather than being an engagement standard.

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Auditing examines accounting records and financial statements to determine whether they present a reliable and fairly stated position. The subject covers audit objectives, internal controls, audit evidence, materiality, vouching, verification, working papers, auditor independence, audit reports, and the distinction between an audit and accounting or investigation.

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