The concept of materiality conveys whether a piece of information (a measure, an indicator, a finding) is important (i.c., "material"). The threshold of what is "important"is judged by C by the client, as they are paying for the audit by reference to the standard against which the audit is being performed C by a tribunal of experts that oversee sustainability audits C considering whether the person who relies on the information may have made a different decision on the subject matter

"Private standards" are [Multi-select] Developed by civil society organizations ) Aligned with World Trade Organisation expectations Based on international consensus processes Developed by industry associations

In planning their audit, the lead auditor has determined that it is important to reduceaudit risk. What tactics can they employ? [Multi-select] Increase number of auditors on the team Increase duration of the audit Decrease detection risk Decrease inherent risk

3. If an auditor identifies an internal control weakness for an assertion, how does it affect the audit strategy? If the auditor identifies an internal control strength for an assertion, how does it affect the audit strategy?

An audit team may include [Multi-select] Technical expert Observers |Other audit team member O Lead auditor

In an audit of an ISO 14001 environmental management system, the auditor findsthat the auditee has an incomplete policy. This would be [Multi-select] C Qualitativcly material to the audit C Quantitatively material to the audit A failure by the auditee in "completeness" A failure by the auditee in "accuracy"