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An auditor is refused access to a department's production data. The proper response is

  • A.to record the limitation in the report and qualify the findings
  • B.to estimate the missing data and present it without any comment
  • C.to abandon the audit of the whole site
  • D.to report the refusal to the regulator immediately

Answer: A

An audit built on an undisclosed guess misleads the reader, whereas a stated limitation lets the reader judge the weight of the conclusion and often prompts the data to be released. Abandoning the work discards the findings that are sound.

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