The Partner's Review of the Working Papers Should Not Be

question 65

Multiple Choice

The partner's review of the working papers should not be designed to obtain assurance that:

• A) the judgments exercised by subordinates were reasonable and appropriate in the circumstances.
• B) the working papers support the auditor's opinion.
• C) assistants have followed proper work paper techniques.
• D) all significant accounting, auditing, and reporting questions raised during the audit have been properly resolved.
• E) the work done by subordinates has been accurate and thorough.

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Definitions:

Apprising

Involves informing or giving notice to someone, often used in contexts of performance evaluation or feedback in organizational settings.

Expert Power

The influence one possesses due to their skills, experience, or knowledge in a specific area.

Rational Persuasion

A method of influence involving the use of logical arguments and factual evidence to convince others of a viewpoint or to persuade them to take a particular action.

Referent Power

A form of influence based on the leader's personal traits, attracting followers who identify with or admire the leader.