Câu 142: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

According to the Standards, which of the following best describes why initial audit test results should be reported to the auditor-in-charge prior to advising management?

1. A. It increases the likelihood of obtaining the audit client's agreement with the results.
2. B. It ensures that an appropriate chain of evidence is maintained through the workpapers.
3. C. It helps ensure that appropriate professional judgments and conclusions are made. — đáp án hiện tại
4. D. It is required to demonstrate that effective engagement supervision has occurred.