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Gaining an Understanding of a Client Includes Auditors Learning How

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Gaining an understanding of a client includes auditors learning how their clients measure their performance.How is this information used by auditors in audit planning and what are examples of non-financial performance measures commonly used by auditors?


Definitions:

Pericycle

A cylinder of parenchyma or sclerenchyma cells just inside the endodermis of roots, which can give rise to lateral roots, and in some cases, contribute to secondary growth.

Branch Roots

Secondary or lateral roots that originate from the primary root, increasing the root system's overall surface area for water and nutrient absorption.

Root Hairs

Thin, hair-like extensions of root epidermal cells that increase surface area for water and nutrient absorption from the soil.

Xylem

is a type of tissue in plants that transports water and dissolved nutrients from the roots to the rest of the plant.

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