A requirement that working papers be reviewed by the supervisor,and any deficiencies be discussed with the preparer is an example of a quality control procedure in the area of:
A)Acceptance and continuance of client relationships and specific engagements.
B)Engagement performance.
C)Human resources.
D)Relevant ethical requirements.

Question

Quizplus · Accepted Answer

The requirement that working papers be reviewed by the supervisor and any deficiencies be discussed with the preparer is an example of a quality control procedure in the area of engagement performance. This procedure is designed to ensure the accuracy and completeness of the work performed, which is a key component of engagement performance. It is important for the auditor to review the work of the preparer to identify any areas that may require further attention or improvement.

A Requirement That Working Papers Be Reviewed by the Supervisor,and