Câu 186: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

If an engagement client's operating standards are vague and thus subject to interpretation, the auditor should:

1. A. Seek agreement with the client as to the standards to be used to measure operating performance. — đáp án hiện tại
2. B. Determine best practices in the area and use them as the standard.
3. C. Interpret the standards in their strictest sense because standards are otherwise only minimum measures of acceptance.
4. D. Omit any comments on standards and the client's performance in relationship to those standards, because such an analysis would be meaningless.