An engagement quality review by a second partner of the audit documentation and financial statements is performed to ensure that the:
A)"to-do lists" are reviewed and cleared.
B)audit plan procedures are "signed off."
C)tick-mark notations are cleared.
D)audit work meets the quality standards of the firm.

Question

Quizplus · Accepted Answer

An engagement quality review is performed by a second partner to ensure the audit work meets the quality standards of the firm. The other options (A, B, and C) relate to administrative aspects of the audit and are not the primary purpose of an engagement quality review.

An Engagement Quality Review by a Second Partner of the Audit