There are three reasons why an experienced member of the audit firm must thoroughly review audit documentation of the completion of the audit, including
A) to evaluate the performance of inexperienced personnel.
B) to make sure that the audit meets the CPA firm's standard of performance.
C) to counteract the bias that often enters into the auditor's judgment.
D) all of the above.

Question

Quizplus · Accepted Answer

All three reasons are valid and important for an experienced member of the audit firm to thoroughly review audit documentation. By evaluating the performance of inexperienced personnel, the experienced member can ensure that the audit was carried out to the standard of performance expected by the CPA firm. Reviewing the documentation also helps to counteract the bias that can creep into the auditor's judgment. By reviewing the work of others, the experienced member can help ensure that the audit was conducted with objectivity and integrity.

There Are Three Reasons Why an Experienced Member of the Audit