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22 September, 16:24

Developing an audit finding involves comparing the condition to the relevant standard or criterion. Which of the following choices best represents an appropriate standard or criterion to support a finding?

A: A quality standard operating procedure (number and date) for the department.

B: An internal accounting control principle, cited and copied from a public accounting reference.

C: A sound business practice, based on the internal auditor's knowledge and experience obtained during many audit assignments within the company.

D: All of the above

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Answers (1)
  1. 22 September, 19:15
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    D: All of the above

    Explanation:

    All the options are correct
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