Final answer:
The correct answer is A, where an engagement quality control reviewer will review selected areas of working papers prior to the issuance of the audit report. They require significant audit expertise and experience, and they are appointed by the auditing firm, not the client. The correct option is A. Will review selected areas of working papers prior to the issuance of the audit report.
Step-by-step explanation:
An engagement quality control reviewer's role in the context of auditing is critical for maintaining the integrity and quality of the audit process. Answer A is correct because the reviewer will review selected areas of working papers prior to the issuance of the audit report, not all areas as mentioned in option B. Additionally, option C is incorrect because the reviewer is typically a person with significant audit expertise and experience, not minimal as suggested. Lastly, option D is incorrect because the engagement quality control reviewer should not be appointed by the client, but instead by the auditing firm to ensure independence and objectivity in the audit process.
It's essential to distinguish these responsibilities to understand the levels of review and expertise required for peer review processes, both in professional auditing and academic contexts. In peer-reviewed journal articles, for example, the reviewers possess expertise in the subject matter to provide critical feedback that helps ensure the research's integrity, similar to how an engagement quality control reviewer provides oversight in auditing.
The correct option is A. Will review selected areas of working papers prior to the issuance of the audit report.