A second partner review of the audit file is mandatory on all audit engagements.

Name: A second partner review of the audit file is mandatory on all audit engagements.
Brand: Quizplus
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Question

Quizplus · Accepted Answer

A second partner review, often referred to as a concurring or quality review, is not mandatory on all audit engagements. It is typically required by auditing standards or firm policy for higher risk or more complex audits, but not for all engagements.

A Second Partner Review of the Audit File Is Mandatory