All of the Following Is a List of Principles for Formulating

Multiple Choice

All of the following is a list of principles for formulating well-stated audit objectives EXCEPT:

A) Phrase objectives either as precisely worded questions or as items to determine (e.g., "To determine whether…") .
B) Clearly identify the type of performance to be audited and separate objectives if more than one element of performance is to be reviewed.
C) There is no need to clearly identify the customer.
D) Review the audit objectives with management or others requesting the audit and Frame objectives that consider a realistic scope and methodology.