Answer:

A. Relevancy

Explanation:

kung hindi mo alam yung letter ng sagot ng isa sa taas, ito yon, i-brainliest mo siya, deserve niya yon

Answer:

Relevance – must pertain to the audit objective being tested. Effectiveness of client internal controls – good internal controls can mean better information. Auditor direct knowledge – auditor determinations are stronger that client comments. Qualifications – individual is a qualified source.