If an Engagement Client's Operating Standards Are Vague and Thus

question 278

Multiple Choice

If an engagement client's operating standards are vague and thus subject to interpretation, the auditor should:

• A) Seek agreement with the client as to the standards to be used to measure operating performance.
• B) Determine best practices in the area and use them as the standard.
• C) Interpret the standards in their strictest sense because standards are otherwise only minimum measures of acceptance.
• D) Omit any comments on standards and the client's performance in relationship to those standards, because such an analysis would be meaningless.

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Definitions:

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A term referring to the various physical and psychological aspects of sexual performance and satisfaction.

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Physical or mental effects that occur after stopping or reducing intake of a substance that was used regularly.

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Substances that, when taken, alter the brain's function, resulting in temporary changes in perception, mood, consciousness, or behavior.