The Use of Standard Operating Procedure Questionnaires in Audit Fieldwork

Multiple Choice

The use of standard operating procedure questionnaires in audit fieldwork can be beneficial because.

A) These questionnaires can both identify discrepancies and educate clients.
B) Standard operating procedures are essential to the effectiveness and efficiency of operations.
C) These questionnaires are more comprehensive than are other types of techniques for gathering data during fieldwork.
D) These questionnaires do not normally require prior clearance with management of the audited area.