A partner of the accounting firm who has not been involved in the audit performs an engagement quality review of documentation.This review usually focuses on
A)The fair presentation of the financial statements in conformity with GAAP.
B)Irregularities involving the client's management and its employees.
C)The materiality of the adjusting entries proposed by the audit staff.
D)The communication of internal control deficiencies to the client's audit committee (or those charged with governance).

Question

Quizplus · Accepted Answer

The engagement quality review primarily focuses on ensuring that the financial statements are fairly presented in conformity with GAAP, as this is a critical aspect of the audit's overall quality and reliability.

A Partner of the Accounting Firm Who Has Not Been