When beginning an audit, both the system owner and the auditors must agree on various aspects of the final audit report.
Which of the following would NOT be something that is predefined as part of the audit agreement?
When beginning an audit, both the system owner and the auditors must agree on various aspects of the final audit report.
Which of the following would NOT be something that is predefined as part of the audit agreement?
The ultimate size of the audit report is not something that would typically be included in the audit scope or definition. The final size of the report is predominantly determined by the audit findings and content detail, which cannot be predefined. In contrast, the format, structure, and audience of the report are crucial elements that need to be predefined and agreed upon as part of the audit agreement to ensure clarity and relevance.
Putting just size there is confusing. Size of what?
It would have been clear if the option says Report/sample size. When you just say "Size' we may not always attribute the Size to the size of the report.
is "Size" and "Scope" not mean the same thing in this case?
A. Size
D: Audience
When beginning an audit, the system owner and auditors agree on key elements of the final audit report, such as format, structure, and intended audience. However, the size of the report is not typically predefined, as it depends on the scope, findings, and complexity of the audit. Why Not the Others? B. Format → The layout and presentation (e.g., PDF, structured report, compliance framework) are predefined. C. Structure → The organization of content (e.g., executive summary, methodology, findings, recommendations) is defined beforehand. D. Audience → Specifies who will receive and review the report (e.g., executives, compliance officers, regulators).