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Discussion

Calibration traceable to a national standard matters for an audit instrument because

  • A.the calibration determines the instrument's range
  • B.the savings claimed rest on the readings being defensible
  • C.the Act requires every instrument to be certified annually
  • D.an uncalibrated instrument cannot be used at all

Answer: B

Correct answer: the savings claimed rest on the readings being defensible

An audit produces figures that justify capital spending, support a performance contract or are reported for compliance, and those figures are only as good as the instruments behind them. Traceable calibration is what allows a reading to be defended when it is challenged, along with a stated uncertainty. It has nothing to do with the instrument’s range or with any blanket legal requirement.

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