According to the Standards, which of the following is an attribute when applied to the observations and recommendations contained in the audit report?
According to the Standards, which of the following is an attribute when applied to the observations and recommendations contained in the audit report?
According to audit standards, observations and recommendations in an audit report are usually described using specific attributes such as condition, criteria, cause, and effect. The attribute 'effect' refers to the impact or consequence of the condition observed during the audit. This aligns with the concept of audit findings which typically outline what was found (condition), the standard or expectation (criteria), why it happened (cause), and its impact (effect).
What is this question all about? This does not make any sense to me. Is it about where recommendiations and conclusions are included in which section of the audit report or what? I do not get it at all.
The question is mixed up, however i believe the question relates the audit report attributes i.e. conditions, criteria, cause and effect!
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