A second-partner review of the working papers and financial statements is performed to ensure that the ________.
A)to-do lists are reviewed and cleared
B)audit program procedures are signed off as evidence of completion
C)tick-mark notations are cleared
D)audit work meets the quality standards of the firm

Question

Quizplus · Accepted Answer

A second-partner review is performed to ensure that the audit work meets the quality standards of the firm. The other choices (A, B, and C) are not the primary objectives of a second-partner review.

A Second-Partner Review of the Working Papers and Financial Statements