Which of the following parties provides a review of audit documentation for the primary purpose of ensuring that the quality of the work and reporting is consistent with the quality standards of the accounting firm?
A) Audit manager.
B) Audit supervisor.
C) Engagement partner.
D) Engagement quality partner.

Question

Quizplus · Accepted Answer

The engagement quality partner is responsible for reviewing the audit documentation for the primary purpose of ensuring that the quality of the work and reporting is consistent with the quality standards of the accounting firm. The engagement quality partner is independent of the audit engagement and provides an objective evaluation of the overall audit. The audit manager and supervisor may also review audit documentation but for other purposes such as monitoring the progress of the audit and ensuring compliance with auditing standards. The engagement partner has overall responsibility for the audit but may not necessarily review all audit documentation.

Which of the Following Parties Provides a Review of Audit