Which of the Following Is Not a Concept from the Performance

Which of the following is not a concept from the performance principle under generally accepted auditing standards?

A) The auditor must plan the work and properly supervise any assistants.
B) The auditor must express an opinion in accordance with the auditor's findings.
C) The auditor must obtain sufficient appropriate evidence about whether material misstatements exist.
D) The auditor must determine and apply an appropriate materiality level throughout the audit.

Correct Answer:

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