Certified Information Systems Auditor (CISA) — Question 771

Which of the following is the MOST important consideration when relying on the work of the prior auditor?

Answer options

• A. Management agreement with recommendations
• B. Qualifications of the prior auditor
• C. Duration of the prior audit
• D. Number of findings identified by the prior auditor

Correct answer: B

Explanation

The qualifications of the prior auditor are crucial because they determine the reliability and credibility of the audit work performed. While management's agreement, the audit duration, and the number of findings are relevant, they do not supersede the importance of the auditor's qualifications in assessing the quality of the previous audit.