A.The results of the engagement were included in a written report that was issued to the client who requested the engagement

B.During audit planning, the auditor provided the client with the scope of the engagement for their agreement

C.The client requested the review of a new payroll system in order to improve the security of the system

D.During audit planning, the auditor determined that the engagement scope would include a review of the security and privacy of payroll records

A.Restrict the time to submit tender bids.

B.Keep minutes of pre-bid meetings.

C.Have a bidding committee open the tender bids.

D.Allow the higher tenders to rebid.

A.Mitigating a risk

B.Reducing a risk.

C.Avoiding a risk.

D.Sharing a risk.

A.It relies on effective risk management when establishing the organization's risk appetite.

B.It stipulates that risk needs to be considered when making strategic decisions.

C.It relies on the board to devise ways to communicate the effectiveness of internal controls.

D.It encourages strict segregation of the risk management and internal control processes.

A.The auditors' independence.

B.The auditors' objectivity.

C.The auditors' confidentiality.

D.The auditors' integrity.