Which of the following best describes the primary concern of the audit manager upon review of engagement working papers of an auditor?
Which of the following best describes the primary concern of the audit manager upon review of engagement working papers of an auditor?
The primary concern of the audit manager when reviewing engagement working papers of an auditor is to ensure that these working papers create a background for subsequent reviews. This ensures that the documentation is comprehensive and can be used to provide context and understanding for future audits and reviews. This is key for maintaining the consistency and reliability of audit processes over time.
Why D? IG 2330 reads "Internal auditors must document sufficient, reliable, relevant, and useful information to support the engagement results and conclusions." and whether an auditor followed audit programs does not address those points.
D is correct , as a supervision task, firstly the supervisor (audit manager in question) should be reviewing that all audit steps in the audit work program are followed by the auditor who perform the engagement. choice B refers to the validation of reported finding.