Q.

The key elements of Audit performance are

A. schedules, personnel, checklist
B. requirements, assurance, manuals
C. opening meeting, audit process, audit deficiencies
D. none of the above
Answer» C. opening meeting, audit process, audit deficiencies
Explanation: the key elements of audit performance are
opening meeting: organized to initially brief the auditee about the scope of audit audit process: run to schedule and should cover entire scope as planned
audit deficiencies: clear and precise discrepancy reports are raised. so option c is correct
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