An additional partner review of the audit and its findings is typically performed by an experienced member of the firm.Which of the following individuals is most qualified to perform this concurring partner review?
A)The engagement partner who has worked on the client for three years.
B)An employee of the enforcement division of the SEC.
C)An experienced partner of the firm who did not actively participate on the audit.
D)A partner of another firm or office who knows the client well and who was a vital member of the audit team.

Question

Quizplus · Accepted Answer

An experienced partner of the firm who did not actively participate on the audit is the best choice for performing the concurring partner review as they bring an independent perspective without any bias or vested interest in the audit. The engagement partner who has worked on the client for three years may not be able to provide an unbiased opinion. An employee of the enforcement division of the SEC may not have knowledge of the client's operations, and a partner of another firm or office who knows the client well and who was a vital member of the audit team may have a vested interest in the audit.

An Additional Partner Review of the Audit and Its Findings