Câu 31: IIA-CFSA: Certified Financial Services Auditor

Following is a list of background items auditors should review to determine their impact on audit objectives EXCEPT:

1. A. The history of the program or entire organization
2. B. Results of prior audits and their working papers
3. C. Applicable laws, rules and regulations. Specific items usually set forth in laws and regulations include the following: What the program is supposed to do? Who is supposed to do it? How much can be spent on what?
4. D. Audit methods, strategies, tests, analysis and comparisons — đáp án hiện tại