Which term is a declaration of confirmation by the auditor that an audit has taken place?

Which term is a declaration of confirmation by the auditor that an audit has taken place?

• A. Audit
• B. Blinding/Masking
• C. Audit Certificate
• D. Audit Report

Answer: (C)

The statement is asking for the formal declaration that an audit has been completed. That is provided by an audit certificate. It serves as a formal confirmation from the auditor that an audit occurred, often noting basic scope, date, and that the audit was carried out in line with applicable standards. This is different from an audit report, which contains the actual findings, conclusions, and recommendations from the audit. The other terms don’t fit because the process itself is the audit, while a blinding/masking is unrelated to auditing, and an audit report is the detailed document describing results, not simply confirming that the audit happened.

The statement is asking for the formal declaration that an audit has been completed. That is provided by an audit certificate. It serves as a formal confirmation from the auditor that an audit occurred, often noting basic scope, date, and that the audit was carried out in line with applicable standards. This is different from an audit report, which contains the actual findings, conclusions, and recommendations from the audit. The other terms don’t fit because the process itself is the audit, while a blinding/masking is unrelated to auditing, and an audit report is the detailed document describing results, not simply confirming that the audit happened.