問題文
An audit team leader has been appointed and has the audit program entry in hand. Which activity does the preparation of the audit plan depend on before the plan can be written?
選択肢
- Confirming the actions of the auditee, then closing the entries, because the plan allocates the effort against the openings of the cycle.
- Reviewing the information of the auditee, then establishing the criteria, because the plan allocates the effort against the findings of the review.
- Obtaining the agreement of the auditee, then settling the wording, because the plan allocates the effort against the wishes of the organization.
- Selecting the samples of the records, then fixing the sizes, because the plan allocates the effort against the counting of the items.