Multiple Choice
Which of the following would NOT be a source that the performance auditor can utilise in developing specific evaluation criteria?
A) discussion and agreement between the management of the entity to be audited, the operational auditor, and the entity or persons to whom the findings will be reported
B) generally accepted accounting principles
C) benchmarking, such as the data of comparable entities
D) historical performance, such as results from prior periods
Correct Answer:

Verified
Correct Answer:
Verified
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