Audit plans must remain flexible to adapt to unforeseen findings and risks.
ISO 19011:2018 specifies that audit planning should allow dynamic adjustments.
A. Incorrect:
Audit procedures are part of execution, not planning.
C. Incorrect:
The audit team, not top management, prepares the audit plan.
Relevant Standard Reference:
ISO 19011:2018 Clause 5.4 (Audit Planning Flexibility)
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