In circumstances where the auditor is being asked to audit subjective types of information, typically, the auditor and the entities being audited should agree in writing about the criteria being audited after the audit starts.

Question

Quizplus · Accepted Answer

The auditor and the entities being audited should agree in writing about the criteria being audited before the audit starts, to ensure clarity and mutual understanding of the audit scope and objectives.

In Circumstances Where the Auditor Is Being Asked to Audit