Perceptive observations? What is this, a poetry contest? Obviously, it's about objectively evaluating performance against a standard. I'm going with B.
I'm not sure about the answer. I think it might be C) II and III only because audits are mainly focused on objectively evaluated performance and perceptive observations.
I think the answer is D) I, II, and III because audits are conducted to ensure meaningful measurements, objectively evaluated performance, and perceptive observations.
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