Final answer:
The case related to assigning a quality review partner to an audit is Imperial Valley Community Bank, which emphasizes the importance of audit quality through objective evaluation of an audit team's work.
Step-by-step explanation:
The case which deals with assigning a quality review partner to an audit is Imperial Valley Community Bank. This requirement was a result of changes to auditing standards aimed at enhancing audit quality. A quality review partner, also known as an engagement quality control reviewer, provides an objective evaluation of the significant judgments the audit team made and the conclusions they reached in formulating the audit report.