[Jenny617]

The audit work performed by each assistant should be reviewed to determine whether it was adequately performed and to evaluate whether the

A. Auditor’s system of quality control has been maintained at a high level.

(Reviewing an assistant’s work is a requirement of each audit. Establishing a requirement for reviewing all work performed is part of the firm’s overall system of quality control. While review of the work performed by each assistant is important to the firm’s quality control, it would not tell you that the system of quality control has been maintained at a high level. Ascertaining the overall level of the system of quality control would require review of all of the elements of quality control.)

B. Results are consistent with the conclusions to be presented in the auditor’s report.

C. Audit procedures performed are approved in the professional standards.

(The audit work performed by each assistant should be reviewed for adequacy and to ensure that it supports the conclusions reached. The professional standards are not specific with regard to all auditing procedures performed. Rather, they require that sufficient appropriate audit evidence be gathered to support the opinion.)

D. Audit has been performed by persons having adequate technical training and proficiency as auditors.

(The audit is to be performed by persons having adequate technical training and proficiency as auditors. This requirement is met through the firm’s quality control system. It would not normally be addressed in the audit documentation.)

Correct answer is B, but why D is wrong, the question doesn’t say the review need to be in the audit documentation.