The Concurring Auditor Who Serves as the Quality Control Reviewer

question 34

Multiple Choice

The concurring auditor who serves as the quality control reviewer on an audit engagement:

• A) Must be an audit partner in the CPA firm that is performing the audit
• B) May be either an audit partner in the CPA firm that is performing the audit or an experienced CPA associated with another CPA firm
• C) Must be an experienced and knowledgeable CPA who is associated with a CPA firm other than the CPA firm that conducted the audit
• D) Must be appointed by the PCAOB from a list of qualified accounting professionals

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