The AICPA Principles Underlying a GAAS audit, Include a requirement that:

Multiple Choice

Auditors only use CPAs on an engagement.

Management provides the auditors with unrestricted access to individuals within the entity from whom the auditor determines it necessary to obtain audit evidence.

Auditors provide an opinion with limited assurance about whether the financlal statements are free from material misstatement.

Auditors maintain objective skepticism when performing the audit.