the the IIA standards require an auditor to have the knowledge , skills, and discipline essential to perform an internal audit. which of the following correctly describes the level of knowledge or skill required by the standards? auditors must have ?

-a broad appreciation for accounting principles and techniques when auditing the financial records and reports of the organization

-an understanding of broad techniques used in supporting and developing audit findings and the ability to research the proper audit procedures to be used in any audit situation

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– proficiency in applying knowledge of accounting and computerized information system to specific or potential problems.

proficiency in applying knowledge of auditing standards and procedures to specific situations without extensive recourse to technical research and assistance.

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