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

exams IIA-CIA-Part2 V1 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