Exam IIA-CIA-Part2 topic 2 question 84 discussion

The answer A is the only right choice because audit's supervisor primarily need to validate that statements included in the audit report are supported (conclusions on observations/fidings are not taken out of nowhere) and can be authenticated (there is a sufficient, reliable, relevant and useful support). B would be a second reason as first what audit stated in the report needs to be supported and authenticated. C as audit supervisor was supervising the audit engagement and was included in the planning phase and later on during status meetings with the client as well as the audit team then (s)he can be sure that audited area was reviewed. D - sample sizes appear appropriate for any issues found would be checked prior to draft report preparation. Hope that helps.

The answer A is the only right choice because audit's supervisor primarily need to validate that statements included in the audit report are supported (conclusions on observations/fidings are not taken out of nowhere) and can be authenticated (there is a sufficient, reliable, relevant and useful support). B would be a second reason as first what audit stated in the report needs to be supported and authenticated. C as audit supervisor was supervising the audit engagement and was included in the planning phase and later on during status meetings with the client as well as the audit team then (s)he can be sure that audited area was reviewed. D - sample sizes appear appropriate for any issues found would be checked prior to draft report preparation. Hope that helps.

The facts must be proven by evidence. This is important when dealing with clients. The rest (B, C, D) precedes or follows the validity of information.