Which of the Following Would NOT Be a Source That

question 71

Multiple Choice

Which of the following would NOT be a source that the performance auditor can utilise in developing specific evaluation criteria?

• A) discussion and agreement between the management of the entity to be audited, the operational auditor, and the entity or persons to whom the findings will be reported
• B) generally accepted accounting principles
• C) benchmarking, such as the data of comparable entities
• D) historical performance, such as results from prior periods

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Definitions:

Same Size

Having identical dimensions, volume, or area as another object or entity.

Homophobia

Describes an irrational fear, aversion, or discrimination against homosexual individuals or homosexuality in general.

Fear of Homosexuality

A form of prejudice or discrimination characterized by fear, hatred, or mistrust of homosexual individuals, often termed homophobia.

Autonomy

The capacity of an individual to make an informed, uncoerced decision, often highlighted as an important aspect of ethical principles.