Which of the following is the BEST justification for deferring remediation testing until the next audit?
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A. B. C. D.B.
When conducting an audit, remediation testing is performed to determine whether the corrective actions that the auditee has taken to address identified weaknesses or non-compliance issues are effective or not. In some cases, it may be necessary to defer remediation testing until the next audit.
The best justification for deferring remediation testing until the next audit is when management's planned actions are sufficient given the relative importance of the observations. This means that management has taken sufficient actions to address the identified weaknesses or non-compliance issues, and the auditor believes that the planned actions will be effective in resolving the issues.
Option A, auditee management accepting all observations, is not a sufficient justification for deferring remediation testing because acceptance of observations does not necessarily mean that the corrective actions taken are effective.
Option B, significant changes in the audit environment, may be a valid reason to defer remediation testing, but it is not the best justification as it does not relate directly to the effectiveness of the corrective actions.
Option C, the auditor who conducted the audit has left the organization, is not a valid reason to defer remediation testing as the new auditor can review the previous audit report and determine whether remediation testing is necessary.
Therefore, option D, management's planned actions being sufficient given the relative importance of the observations, is the best justification for deferring remediation testing until the next audit. However, it is important to note that deferring remediation testing should only be done if it does not pose significant risk to the organization.