Certified Government Auditing Professional (CGAP) Practice Exam

When critiquing a junior auditor's audit objective, which issue should be noted?

1. The language is clear and direct.

2. The audit approach is objective.

3. The aspects to be audited are too general.

4. All of the above.

The correct answer is: The aspects to be audited are too general.

When evaluating a junior auditor's audit objective, it is crucial to ensure that the aspects being audited are specific enough to guide the audit process effectively. A critique that notes the audit aspects as being too general is important because generalities can lead to ambiguity in the audit's focus and could result in missing critical areas of concern or failing to address specific risks that need scrutiny. Having a clear and precise audit objective is essential for establishing the scope and direction of the audit and helps in formulating audit procedures and gathering relevant evidence. Without specificity, the audit may lack direction, potentially impacting its quality and effectiveness. While clarity in language and objectivity in the audit approach are important features of a well-framed audit objective, these factors do not assist in narrowing down what specifically will be examined. Thus, identifying that the aspects to be audited are too general aligns with the key principle of ensuring that audit objectives are specific, measurable, achievable, relevant, and time-bound (SMART). This specificity allows for a more effective allocation of audit resources and enhances the overall outcomes of the audit process.