Câu 229: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

Checklists used to assess audit risk have been criticized for all of the following reasons except:

1. A. Providing a false sense of security that all relevant factors are addressed.
2. B. Inappropriately implying equal weight to each item on the checklist.
3. C. Decreasing the uniformity of data acquisition. — đáp án hiện tại
4. D. Being incapable of translating the experience or sound reasoning intended to be captured by each item on the checklist.