- Exam Code: ISO-26262-CIA
- Exam Name: ISO 26262 - Certified Internal Auditor
- Version: V15.95
- Q & A: 258 Questions and Answers
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NEW QUESTION: 1
Which of the following provides the most authoritative guidance for an auditor?
A. Specific guidance provided by an interpretation of a Statement on Auditing Standards.
B. A Journal of Accountancy article discussing implementation of a new standard.
C. An AICPA audit and accounting guide that provides specific guidance with respect to the accounting
practices in the client's industry.
D. General guidance provided by a Statement on Auditing Standards.
Choice "C" is correct. General guidance provided by a Statement on Auditing Standards is the most
authoritative of level of auditing guidance. Auditors are required to comply with SASs, and should be
prepared to justify any departures therefrom.
Choices "A" and "D" are incorrect. AICPA audit and accounting guides and SAS interpretations are
interpretive publications that provide guidance regarding how SASs should be applied in specific
situations. They are not as authoritative as SASs.
Choice "B" is incorrect. Journal of Accountancy articles have no authoritative status but may be helpful to
NEW QUESTION: 2
Drag and drop the MAC address types from the left onto the correct descriptions on the right?
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