Câu 272: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

Which of the following will be an appropriate course of action when an auditor disagrees with a client about a well-documented audit finding?

1. A. Include both the audit finding and the client's position in the audit report. — đáp án hiện tại
2. B. Defer reporting the item and plan to perform more detailed work during the next audit.
3. C. Change the finding so that it is acceptable to the client.
4. D. Address the issue with senior management and the board for resolution prior to issuing the final report.