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Who considers whether work has been performed in accordance with appropriate audit standards?

A. Working paper reviewer
B. Engagement partner
C. Quality control reviewer
D. Audit partner

1 Answer

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Final answer:

The Engagement partner is responsible for ensuring audit work adheres to appropriate audit standards, with the Quality control reviewer also providing an independent review in large firms.

Step-by-step explanation:

The individual who considers whether work has been performed in accordance with appropriate audit standards is typically the Engagement partner. This responsibility involves ensuring that the audit is planned and executed as per the relevant auditing standards, overseeing the audit team's work, and signing off on the audit report.

While working paper reviewers and audit partners may also check work for adherence to standards, the engagement partner has the ultimate responsibility for the audit's overall quality and compliance. Moreover, the Quality control reviewer often plays a role in larger firms where they review the audit work independently to ensure compliance with both the firm's quality standards and professional auditing standards.

User Vishnu G S
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