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CISA
QUESTION #1735
Question 1
Through what process does an IS auditor arrive at and justify a final audit opinion?
Correct Answer Explanation
An auditor's final opinion must be earned through independent effort — gathering evidence, conducting tests, and making objective observations — not received from management or directed by a committee. The fundamental purpose of an audit is to verify or challenge management's assertions through independent inquiry. An opinion that is merely based on what management says, or what a committee desires, does not constitute a valid independent audit opinion.
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