問題文
A bank's team was kept out of one processing site for the whole visit, and the draft report reads through without saying so. The lead auditor writes a note with two blanks. Line M has to name the principle the team leans on when it settles which areas its hours go to. Line N has to name the party it has to tell that the aim set for that site was not met. Which pair completes the note?
選択肢
- The audit note names the risk-based approach on line M and the client on line N.
- The audit note names the evidence-based approach on line M and the client on line N.
- The audit note names the risk-based approach on line M and the observer on line N.
- The audit note names the evidence-based approach on line M and the observer on line N.