According to the Standards, which of the following describes the condition attribute when applied to the observations and recommendations contained in the audit report?
According to the Standards, which of the following describes the condition attribute when applied to the observations and recommendations contained in the audit report?
The condition attribute in the context of audit observations and recommendations refers to the reason for the difference between the expected state and the actual state. This aligns with the definition of condition as identifying the underlying cause or explanation for a discrepancy noted during an audit.
Answer D is the effect of the condition
Please can some1 explain why the answer is C and not D