If the Audit Escort for One Area Is Repeatedly Late

question 43

Multiple Choice

If the audit escort for one area is repeatedly late or unavailable, what is the best option open to the auditor?

• A) Notify the auditee management of the consequences created by the delays.
• B) Narrow the scope of the audit to accommodate the delays.
• C) Proceed without the escort.
• D) Assess system effectiveness using objective evidence from other areas.

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