Final answer:
An engagement quality control reviewer reviews selected areas of working papers prior to the audit report issuance and must remain impartial, focusing on critical aspects to support the audit conclusions.
Step-by-step explanation:
An engagement quality control reviewer plays a critical role in the audit process. The correct answer to the student's question is Option A: An engagement quality control reviewer will review selected areas of working papers prior to the issuance of the audit report.
Additionally, the engagement quality control reviewer should remain impartial throughout the audit process, ensuring integrity and objectivity in the review. This means that they should not be chosen by the client's senior management but by the audit firm, and they should belong to the same firm conducting the audit, not a different audit firm.