問題文
The evidence about one control is genuinely balanced: the record is incomplete for two weeks of the year, and the explanation offered is plausible but unverifiable. What does the principle known as the benefit of the doubt lead the auditor to do?
選択肢
- Extend the sampling where the balance stays even, because a finding needs the decision of the auditor.
- Withhold the nonconformity where the evidence stays balanced, because a finding needs the support of the evidence.
- Record the betterment where the explanation stays unproved, because a finding needs the room of the improvement.
- Record the nonconformity where the organization stays silent, because a finding needs the burden of the organization.