According to the Standards, which of the following best describes why initial audit test results should be reported to the auditor-in-charge prior to advising management?
According to the Standards, which of the following best describes why initial audit test results should be reported to the auditor-in-charge prior to advising management?
Initial audit test results should be reported to the auditor-in-charge prior to advising management to demonstrate that effective engagement supervision has occurred. This step ensures that the auditor-in-charge reviews the preliminary findings, which helps maintain the quality and consistency of the audit process and meets professional audit standards.
Why C but not D?