When a Statement Auditing Standards Uses the Word "Should" Relating

When a Statement Auditing Standards uses the word "should" relating to a requirement,it means that the auditor:

A) Should fulfill the responsibilities under all circumstances.
B) Should comply with requirements unless the auditor demonstrates and documents that alternative actions are sufficient to achieve the objectives of the standards.
C) Should consider whether to follow the advice based on the exercise of professional judgment in the circumstances.
D) May choose to change responsibilities relating to various professional standards that remain under consideration.

Correct Answer:

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