The review of audit working papers by the audit partner is normally completed:
A)Prior to year-end.
B)Immediately as each working paper is completed.
C)Near the completion of the audit.
D)After issuance of the audit report,but prior to required subsequent event review procedures.

Question

Quizplus · Accepted Answer

The review of audit working papers by the audit partner is normally completed near the completion of the audit to ensure that all audit procedures have been followed and to evaluate the overall quality of the audit work performed. Reviewing the working papers at this stage allows the audit partner to make any necessary adjustments and finalize the audit report.

The Review of Audit Working Papers by the Audit Partner