An Additional Partner Review of the Audit and Its Findings

question 135

Multiple Choice

An additional partner review of the audit and its findings is typically performed by an experienced member of the firm.Which of the following individuals is most qualified to perform this concurring partner review?

• A)The engagement partner who has worked on the client for three years.
• B)An employee of the enforcement division of the SEC.
• C)An experienced partner of the firm who did not actively participate on the audit.
• D)A partner of another firm or office who knows the client well and who was a vital member of the audit team.

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Definitions:

Mycorrhizae

Symbiotic associations between fungi and plant roots, which enhance nutrient and water absorption by the plants.

Photosynthetic

A process by which green plants and some other organisms use sunlight to synthesize foods from carbon dioxide and water, involving the green pigment chlorophyll.

Chloroplasts

Organelles found in plant cells and eukaryotic algae that conduct photosynthesis, converting light energy, water, and carbon dioxide into oxygen and glucose.

Bread Molds

Fungi, particularly in the genus Rhizopus, that grow on bread under humid conditions, causing spoilage.