ITPEC IP October 2021 Question 65
ITPEC IP October 2021 — Question 65 of 100
An external systems auditor should base audit judgments on sufficient and appropriate audit evidence. Sufficiency concerns the quantity of evidence, while appropriateness concerns its relevance and reliability; together they support objective findings and conclusions.
Answer (d)
Why not others:
- reports must be impartial rather than written to protect management from disadvantage
- audit information is confidential and is not automatically disclosed publicly
- tying fees to the number of findings creates a conflict that threatens independence and objectivity
Key rule: Audit conclusions must be independent, objective, and traceable to adequate reliable evidence.
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