Which of the following has the greatest effect on the efficiency of an audit?

exams IIA-CIA-Part2 V3 IIA-CIA-Part2 exam 0 Comments

Which of the following has the greatest effect on the efficiency of an audit?
A . The complexity of deficiency findings.
B . The adequacy of preliminary survey information.
C . The organization and content of workpapers.
D . The method and amount of supporting detail used for the audit report.

Answer: B