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IIA-CIA-PART2 · Question #64

IIA-CIA-PART2 Question #64: Real Exam Question with Answer & Explanation

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Question

Which of the following statements is false regarding audit criteria?

Options

  • AAudit criteria should be consistent across audit assignments.
  • BAudit criteria should represent reasonable standards against which to assess existing conditions.
  • CAudit criteria should provide flexibility but allow identification of nonadherence.
  • DAudit criteria should equate to good or acceptable management practices.

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