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CISA QUESTION #1772
Question 1
Which of the following situations should an auditor document in the audit report alongside the findings?
  • A detailed listing of all audit objectives
  • The need for the current auditor to communicate with the prior auditor
  • Communicating results directly to the audit committee chairperson
  • Unreasonable restrictions placed by management on evidence use or audit procedures✔️
Correct Answer Explanation
Undue restrictions on scope, access to evidence, or audit procedures are significant concerns that must be disclosed in the audit report. Such limitations may affect the auditor's ability to form a complete and reliable opinion and must be transparently communicated alongside the findings.