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A detailed or comprehensive audit differs from a preliminary one chiefly in

  • A.reporting to the regulator rather than to the management
  • B.measuring the significant energy streams rather than estimating them
  • C.covering the whole plant rather than one department
  • D.being conducted by an external auditor rather than by an internal one

Answer: B

Portable instruments are used to establish actual loads, efficiencies and losses, which turns indicative figures into ones that can be defended. Scope, who conducts it and who receives it vary independently of the grade.

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