Once an audit report is drafted, the auditor's supervisor should review it primarily to ensure that all:
Once an audit report is drafted, the auditor's supervisor should review it primarily to ensure that all:
The supervisor's primary role in reviewing a drafted audit report is to ensure that all statements are supported and can be authenticated. This involves verifying that all conclusions and findings in the report are substantiated by adequate, relevant, and reliable evidence. Ensuring the authenticity and accuracy of the statements is crucial to maintaining the integrity and credibility of the audit report. Other considerations, such as recommendations for corrective action or appropriateness of sample sizes, though important, are secondary to the foundational requirement that all statements made in the report are verifiable and supported by evidence.
Wouldn't A be reviewed during the fieldwork stage or before wrapping up the fieldwork?
The answer A is the only right choice because audit's supervisor primarily need to validate that statements included in the audit report are supported (conclusions on observations/fidings are not taken out of nowhere) and can be authenticated (there is a sufficient, reliable, relevant and useful support). B would be a second reason as first what audit stated in the report needs to be supported and authenticated. C as audit supervisor was supervising the audit engagement and was included in the planning phase and later on during status meetings with the client as well as the audit team then (s)he can be sure that audited area was reviewed. D - sample sizes appear appropriate for any issues found would be checked prior to draft report preparation. Hope that helps.
Why only A ??
The answer A is the only right choice because audit's supervisor primarily need to validate that statements included in the audit report are supported (conclusions on observations/fidings are not taken out of nowhere) and can be authenticated (there is a sufficient, reliable, relevant and useful support). B would be a second reason as first what audit stated in the report needs to be supported and authenticated. C as audit supervisor was supervising the audit engagement and was included in the planning phase and later on during status meetings with the client as well as the audit team then (s)he can be sure that audited area was reviewed. D - sample sizes appear appropriate for any issues found would be checked prior to draft report preparation. Hope that helps.
The facts must be proven by evidence. This is important when dealing with clients. The rest (B, C, D) precedes or follows the validity of information.