is the general character of the three generally a o tards of ne r three generally accepted auditing standards competence, independence, and professional ccal statements and 70. A Criteria for the content of the auditor's report on the and professional care of persons performing the audit. B. Criteria for of the auditor's report on the financial statements and related footnotesnd C. The criteria of audit planning and evidence gathering. o. The need to maintain an independence in mental attitude in all matters pertaining to the audit. 71. A CPA firm is reasonably assured o that conform with professional standards by fmeeting its responsibility to provide services A. adhering to generally accepted auditing standards. B. having an appropriate system of quality control. C.joining professional societies that enforce ethical conduct D. maintaining an attitude of independence in its engagements 72.Which of the following statements about a combined report on the financial statements and internal control over financial reporting is correct? A The auditor's report on internal control is for the same period as the financial statements. 8. The report includes additional paragraphs for the definition and limitation of internal control. C. The introductory, scope, and opinion paragraphs are unchanged from a report for an audit of the financial statements only. D. GAAP is the frame work used to evaluate internal control. 73, The date of the CPA's opinion on the financial statements of the client should be the date of the A. closing of the client books. B. receipt of the client's letter of representation. C. Completion of all important audit procedures D. submission of the reports to the client. 74. If a principal auditor decides to refer in his or her report to the audit of the another auditor, he or she is required to disclose the A. name of the other auditor. B. Nature of the inquiry into the other auditior's professional standing and extent of the review of the other auditor's work. C.portion of the financial statements audited by the other auditor. D. reasons for being unwilling to assume responsibility for the other auditor's work. E. reasons for being unwilling to assume responsibility for the other auditor's work