CPA Auditing and Attestation Practice Exam 2025 – Complete Prep Guide

The auditor's responsibility regarding Statements on Auditing Standards is accurately reflected in the notion of following the Standards while being prepared to justify any departures from them. This approach acknowledges that while adherence to established auditing standards is paramount for maintaining the integrity and reliability of the audit process, there may be exceptional circumstances—such as unique client situations or new developments in practices—that could warrant deviations.

In such cases, it is essential for auditors to thoroughly document and justify their reasons for not following the specific guidance. This ensures that the audit remains transparent and accountable, providing a clear rationale for the decisions made during the audit process. Such justification helps maintain professional integrity and enables auditors to demonstrate compliance with the spirit, if not the letter, of the Standards.

This understanding highlights the importance of both adhering to standardized practices and maintaining the flexibility required to address unique audit circumstances effectively.