The audit work performed by each assistant should be reviewed to determine whether it was adequately performed and to evaluate whether the
a. Audit has been performed by persons having adequate technical training and proficiency as auditors.
b. Auditor's system of quality control has been maintained at a high level.
c. Results are consistent with the conclusions to be presented in the auditor's report.
d. Audit procedures performed are approved in the professional standards.
Answer: C
CPA Exam
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