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IIA-CIA-Part1 Exam - Question 27


If an engagement client's operating standards are vague and thus subject to interpretation, the auditor should:

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Correct Answer: A

When an engagement client's operating standards are vague, the auditor should seek agreement with the client as to the standards to be used to measure operating performance. This ensures that there is mutual understanding and clarity on the criteria being used, which is crucial for a fair and objective evaluation. Without this agreement, there could be disputes or misunderstandings about the auditor's findings and conclusions.

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alien5Option: B
Aug 26, 2023

Why not B

021070e
Apr 27, 2024

B is not the IA responsibility, he can recommend it but first he needs to get the management response