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CISA QUESTION #1773
Question 1
Under what circumstances may an auditor deviate from professional audit standards?
  • Standards are intended for discretionary application
  • Deviation is extremely rare and would demand substantial justification(Correct)
  • Deviation depends on the scope of authority granted by the audit charter
  • The specific nature of the client environment allows for auditor flexibility
Correct Answer Explanation
Audit standards are mandatory, not discretionary. Any deviation from established professional standards is highly unusual and would require a compelling, well-documented justification. Auditors cannot simply override standards based on client characteristics or personal judgment.