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The "tone at the top" with respect to ethics is BEST evidenced in audit planning by reviewing:
ACode of conduct, whistleblower mechanism usage, and TCWG actions on past ethical breaches
BCustomer satisfaction surveys
CMarketing brochures
DVendor satisfaction scores
Answer & Solution
Correct answer: B. Customer satisfaction surveys
1. Tone at the top is reflected in the control environment, which audit must understand.
2. Code of conduct, whistleblower data and TCWG's response to breaches give substantive evidence.
3. Marketing or vendor surveys do not address ethical tone.
_Source: ICAI BoS CA Final Paper 3, Ch 2 "Audit Planning Strategy and Execution"_
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