Practitioner reasoning suggests standards matter because without them, audit becomes ...

• A. Whatever the loudest person says it is.
• B. The most efficient process.
• C. A fully objective evaluation.
• D. Compliant with objectives.

Answer: (A)

Without standards, there is no objective yardstick for judging evidence or drawing conclusions. Standards establish consistent criteria, require appropriate evidence, and guide how findings are weighed. When those criteria are missing, debates and conclusions can be driven by persuasion or personality rather than the quality of the work, so the audit outcome tends to reflect whoever speaks the loudest. The other options imply improvements that standards help foster—efficiency, true objectivity, or guaranteed alignment with objectives—yet those outcomes aren’t ensured in the absence of a formal framework.