Câu 162: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

When an internal auditor applies due professional care to perform an assurance engagement, which of the following must she consider?1. Findings of the last audit engagement performed.2. Probability of significant errors, irregularities, or noncompliance.3. Extent of work needed to achieve engagement objectives.4. Cost of the engagement versus the potential benefits.

1. A. 1 and 4 only
2. B. 2 and 3 only
3. C. 2, 3, and 4 only — đáp án hiện tại
4. D. 1, 2, 3, and 4