In selecting criteria, auditors have a responsibility to use criteria that are reasonable, attainable, and relevant to the objectives of the performance audit.
Auditors, when selecting criteria, have a responsibility to use those that are reasonable, but many don't do this.
mnli hypothesis: Auditors, when selecting criteria, have a responsibility to use those that are reasonable, but many don't do this. premise: In selecting criteria, auditors have a responsibility to use criteria that are reasonable, attainable, and relevant to the objectives of the performance audit.