The audit documentation should include the following evidence on the performance of the engagement quality control review except for:
A) who performed the engagement quality control review
B) documents reviewed by the quality control engagement reviewer
C) factors outside of the control of the auditors
D) the date the engagement quality control reviewer provided approval of issuance

Question

Quizplus · Accepted Answer

Factors outside of the control of the auditors are not typically documented as part of the engagement quality control review. The review focuses on the audit process and its adherence to quality standards, not external factors.

The Audit Documentation Should Include the Following Evidence on the Performance