Final answer:
The criteria by which an auditor evaluates the information under audit can vary depending on the specific information being audited.
Step-by-step explanation:
True. The criteria by which an auditor evaluates the information under audit can vary depending on the specific information being audited. For example, when auditing financial statements, auditors may evaluate criteria such as accuracy, completeness, and compliance with accounting standards. On the other hand, when auditing internal controls, auditors may evaluate criteria such as effectiveness, efficiency, and reliability. The variation in evaluation criteria allows auditors to tailor their assessment to the specific information being audited.