When preparing for an audit, which of the following statements is false?

Question

Options

• AEach auditor creates their own audit checklist for use during the audit
• BThe audit checklists are shared and agreed with the auditee in advance of the audit
• CThe audit plan is shared with the auditee in advance of the audit
• DThe audit plan may be changed during the audit

• A
  4% (1)
• B
  88% (23)
• D
  8% (2)

Explanation

Option B is false because audit checklists are internal working tools for auditors - sharing them with the auditee in advance would compromise the audit's integrity, allowing the auditee to prepare only for checklist items rather than demonstrating genuine compliance.

Why the distractors (A, C, D) are true - and therefore not the answer:

• A is true: individual auditors do create their own checklists tailored to their assigned audit areas.
• C is true: the audit plan (scope, objectives, schedule, team) is shared with the auditee so they can arrange resources and availability.
• D is true: audit plans are flexible and may be adjusted mid-audit if circumstances change (e.g., key staff unavailable, new risks emerge).

Memory tip: Think of the checklist as the auditor's "exam answer key" - you share the schedule (audit plan) with students, but never the answer key (checklist). The plan tells the auditee when and what; the checklist tells the auditor how to probe.

No community discussion yet for this question.