Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 17

Which of the following is the least important consideration for a governmental auditor who needs to be objective when auditing and reporting on an agency's achievement of program goals?
A) Measure the actual output results of agency activities.
B) Compare the agency's actual output results to quantitative goal standards.
C) Perform a comprehensive review of management controls.
D) Determine quantitative standards that describe goals the agency was supposed to achieve.