- 1 Marks
AAA – L3 – SA – Q5.4 – Evaluation and review
What is the key objective of an engagement quality review?
Question
The key objective of an engagement quality review is to:
A monitor the firm’s system of quality management
B ensure the audit procedures were carried out in accordance with professional standards
C ensure the auditor’s report issued is appropriate in the circumstances
D perform an objective evaluation of the significant judgments made by the audit team and the conclusions reached
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