Which of the following should be considered when determining the feasibility of the audit?

Question

Options

• AThe auditee's ability to negotiate the terms and conditions
• BThe auditee's cooperation
• CThe motivation of the audit team members
• DThe number of audit days requested by the auditee

• A
  5% (2)
• B
  73% (29)
• C
  8% (3)
• D
  15% (6)

Explanation

Feasibility assessment is part of the audit planning process. According to ISO 19011:2018, Clause 5.4.1, determining the feasibility of the audit should include consideration of: * The availability of information * The cooperation and accessibility of auditee personnel * The availability of adequate time and resources Therefore, the auditee's cooperation is a critical factor in determining the feasibility of the audit. The auditee's ability to negotiate terms or the auditor's motivation are not considered determining

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