The Specific Performance Criteria to Be Used in an Operational

The specific performance criteria to be used in an operational audit are:

A) selected from existing relevant policy statements, manuals, laws, or regulations, or are defined by the auditor for each operational audit.
B) defined in Australian Accounting Standards.
C) the same as the criteria used in evaluating the internal control structure in an engagement to report on the internal control structure over financial reporting.
D) defined in Australian Auditing Standards.