The Auditor and the Entities Should Agree on the Criteria

question 33

Multiple Choice

The auditor and the entities should agree on the criteria to be used in the audit

• A) before the audit starts.
• B) after the audit planning has been done.
• C) as they progress with the audit, as they can determine which criteria are most suitable.
• D) at the end of the audit.

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Definitions:

Prop Roots

Thickened roots that grow above ground from the lower part of a stem, providing additional support to plants, typically seen in species like mangroves and corn.

Monocots

A group of flowering plants (monocotyledons) with a single seed leaf, including grasses, lilies, and orchids, characterized by various structural features such as parallel leaf venation.

Rhizobia

Soil bacteria that fix nitrogen after becoming established inside root nodules of legumes.

Infection Threads

Filamentous structures formed by certain bacteria during the infection process of plant roots, facilitating microbial entry.