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CISA QUESTION #1720
Question 1
Regarding the key roles involved in an audit engagement, which of the following statements correctly defines the relationship between the auditor, the client, and the auditee?
  • The auditee conducts the audit while the client is the entity being examined.
  • The auditor performs the audit, and the client is the subject being audited.
  • The client defines the audit scope, and the auditor executes the work accordingly.(Correct)
  • The client funds the audit, and the auditor independently determines the scope.
Correct Answer Explanation
In an audit engagement, the client is the party who commissions the audit, sets the scope, grants authority, and arranges access. The auditee is the organisation, system, or process being examined — the target of the audit. The auditor designs and executes the audit plan in conformance with the client's scope and applicable audit standards. These three roles are distinct and must not be confused.