The partner's review of the working papers should not be designed to obtain assurance that:
A) the judgments exercised by subordinates were reasonable and appropriate in the circumstances.
B) the working papers support the auditor's opinion.
C) assistants have followed proper work paper techniques.
D) all significant accounting, auditing, and reporting questions raised during the audit have been properly resolved.
E) the work done by subordinates has been accurate and thorough.

Question

Quizplus · Accepted Answer

The partner's review of the working papers is primarily focused on ensuring that the audit was conducted properly, the judgments made were reasonable, and that the conclusions support the auditor's opinion. Proper work paper techniques, while important, are more about the method of documentation and are typically ensured through training and ongoing quality control processes rather than being the focus of a partner's review.

The Partner's Review of the Working Papers Should Not Be