Chapter 6 Audit plan -Objectives 23. Which of the following statements concerning audit objectives is not true? a. The overall audit objective and specific audit objectives vary from audit to audit, depending on the circumstances. overall audit objective remains the same from audit to audit, but the specific audit objectives vary, depending on the circumstances. c. The overall audit objective includes the responsibility to detect frauds and illegal acts. d. The specific audit objectives includes a set of transaction-related, a set of balance-related, and a set of presentation-related specific audit objectives