Final answer:
The general character of the PCAOB standards of fieldwork involves criteria for audit planning and evidence-gathering to support the conclusions of financial statement audits.
Step-by-step explanation:
The question pertains to the Public Company Accounting Oversight Board (PCAOB) generally accepted auditing standards, specifically focusing on the standards of fieldwork. The best description of the general character of these standards is: The criteria of audit planning and evidence-gathering. These standards guide auditors on how they should plan their audit, as well as how to gather and evaluate evidence to support their conclusions about the financial statements they are auditing. The three fieldwork standards emphasize the need for adequate planning, the understanding of the entity and its environment, including internal control, and the basis for the auditor's conclusions in the form of sufficient appropriate audit evidence.
The three PCAOB generally accepted auditing standards that are classified as standards of fieldwork are:
The competence, independence, and professional care of persons performing the audit.
The criteria of audit planning and evidence-gathering.
The need to maintain independence in mental attitude in all matters relating to the audit.
The general character of these standards is to ensure that the audit is conducted by competent individuals who are independent and exercise professional care. It also emphasizes the importance of proper planning and gathering sufficient and appropriate evidence. Finally, it highlights the need for the auditors to maintain an attitude of independence throughout the audit process.