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question one several sources of gaap consulted by an auditor are in conflict as to the application of an accounting principle which of the following should the auditor consider the most authoritative a fosbe technical bulletins viapa accounting interpretations c fosb statements of financial accounting concepts d8 but technical practice aids the correct answer is a choice a is correct in accordance with the gaap hierarchy fosb technical bulletins are considered the most authoritative of the sources listed in the question question 2 for an entitys financial statements to be presented fairly in conformity with generally accepted accounting principles the principles selected should a be applied on a basis consistent with those followed in the prior year b be approved by the auditing standards board or the appropriate industry subcommittee c reflect transactions in a manner that presents the financial statements within a range of acceptable limits d match the principles used by most other