What defines what the audit will produce?

The correct choice elucidates that the term "deliverables" refers to the specific outputs or results that an audit is expected to generate. These deliverables are typically outlined in the audit plan and can consist of reports, certifications, or other documentation that summarize findings, conclusions, and recommendations from the audit process. By defining the deliverables, stakeholders understand what tangible outcomes will be produced as a result of the audit, allowing for expectations to be clearly set and communicated.

In the context of an audit, while audit criteria for assessment establish the standards or benchmarks against which the audit will measure performance, and audit scope refers to the boundaries or extent of the audit process, deliverables directly represent the concrete outputs expected from those processes. Thus, understanding and defining what these deliverables will be is crucial for ensuring the audit meets its objectives and that stakeholders receive valuable insights from the audit findings.