The manager's review of the working papers is not designed to obtain assurance that:
A) the judgements exercised by subordinates were reasonable and appropriate in the circumstances.
B) the work done by subordinates has been completed in a cost effective manner.
C) the working papers support the auditor's opinion.
D) all significant accounting, auditing, and reporting questions raised during the examination have been properly resolved.

Question

Quizplus · Accepted Answer

The manager's review of the working papers primarily focuses on ensuring the quality and integrity of the audit, including the reasonableness of judgments, the support for the auditor's opinion, and the resolution of significant questions. It is not specifically aimed at assessing the cost-effectiveness of the work performed by subordinates.

The Manager's Review of the Working Papers Is Not Designed