Uncategories Which of the following is not one of the three main reasons why it is essential that audit files be thoroughly reviewed by another member of the audit firm at the completion of the audit?

Which of the following is not one of the three main reasons why it is essential that audit files be thoroughly reviewed by another member of the audit firm at the completion of the audit?

Which of the following is not one of the three main reasons why it is essential that audit files be thoroughly reviewed by another member of the audit firm at the completion of the audit?

a. To evaluate the performance of inexperienced personnel.
b. To counteract the bias that frequently enters into the auditor’s judgement.
c. To make sure that the audit meets the CPA firm’s standard of performance.
d. To evaluate the accuracy of the auditing firm’s time budget for the engagement.