Which of the following statements is false regarding audit criteria?

Question

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.

• A
  79% (11)
• B
  14% (2)
• C
  7% (1)

Explanation

Audit criteria should be appropriate and specific to each audit assignment, considering the unique context and objectives of each engagement. Consistency across all audit assignments (Option A) is not always feasible or desirable, as it could lead to inappropriate assessments. Instead, criteria should be flexible to allow the identification of nonadherence, represent reasonable standards, and align with good management practices relevant to each specific audit.

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