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The Auditor and the Entities Being Audited Should Agree on the Criteria

Question 7

Multiple Choice

The auditor and the entities being audited should agree on the criteria to be used in the audit


A) well in advance before the audit starts.
B) after the audit planning has been done.
C) as they progress with the audit,as they can determine which criteria are most suitable.
D) at the end of the audit.

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