Question

Which of the following is NOT a purpose of the review of audit documentation by a supervisor during fieldwork?

1) To ensure compliance with auditing standards
2) To evaluate the sufficiency and appropriateness of audit evidence
3) To identify any significant deficiencies or material weaknesses in internal controls
4) To determine the overall effectiveness of the audit process

Answer 1

The purpose of the review of audit documentation by a supervisor during fieldwork does not include determining the overall effectiveness of the audit process.

Step-by-step explanation:

The correct answer is 4) To determine the overall effectiveness of the audit process.

During fieldwork, a supervisor reviews audit documentation to ensure compliance with auditing standards, evaluate the sufficiency and appropriateness of audit evidence, and identify any significant deficiencies or material weaknesses in internal controls. However, determining the overall effectiveness of the audit process is not the purpose of reviewing audit documentation during fieldwork.