An audit conducted in accordance with generally accepted auditing standards incl

Question

An audit conducted in accordance with generally accepted auditing standards includes each of the following except: A. examination, on a test basis, of evidence supporting the amounts and disclosures in the financial statements. B. evaluation of the efficiency and effectiveness of management. C. assessment of the accounting principles used and significant estimates made by management. D. planning and performance of the audit to obtain reasonable assurance that the financial statements are free of material misstatements.

Explanation / Answer

B. evaluation of the efficiency and effectiveness of management.

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