申論題

1.請用中文翻譯(a)到(d)有關“The performance of the audit”之部分內容。

(c) Objective evidence of a departure from the set procedures are valid justification for an audit finding of non-conformance. Non-conformances are sometimes categorized as per the following list. Category 1 is an audit finding or serious non-conformance. Category 2 is an observation.