The criteria by which an auditor evaluates the information under audit may vary with the information being audited.

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The criteria used by an auditor to evaluate information will depend on the nature of the information being audited. For example, financial statements may be evaluated using different criteria than non-financial information such as management performance or efficiency metrics. The auditor's approach and criteria will be determined by the audit objectives and the information being reviewed.

The Criteria by Which an Auditor Evaluates the Information Under