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When beginning an audit, both the system owner and the auditors must agree on various aspects of the final audit report. Which of the following would NOT be something that is predefined as part of the audit agreement?
Correct Answer: A
The ultimate size of the audit report is not something that would ever be included in the audit scope or definition. Decisions about the content of the report should be the only factor that drives the ultimate size of the report. The structure, audience, and format of the audit report are all crucial elements that must be defined and agreed upon as part of the audit scope.