An Additional Partner Review of the Audit and Its Findings

question 70

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 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:

Researchers Control

Refers to the various methods and techniques researchers use to minimize influences that could deviate or invalidate the results of their study.

Observer Bias

A type of research bias that occurs when an observer's expectations, beliefs, or preferences influence the outcomes of a study or experiment unintentionally.

Observer Drift

A phenomenon in research where there is a gradual shift in how observers interpret or code data over time, potentially affecting the reliability of the results.

Pygmalion Effect

The phenomenon in which higher expectations lead to an increase in performance.