The audit work performed by each assistant
should be reviewed to determine whether it
was adequately performed and to evaluate
whether the
a. Results are consistent with the
conclusions to be presented in the
auditor's report.
b. Audit procedures performed are
approved in the professional standards.
c. Audit has been performed by persons
having adequate technical training and
proficiency as auditors.
d. Auditor's system of quality control has
been maintained at a high leve
should be reviewed to determine whether it
was adequately performed and to evaluate
whether the
a. Results are consistent with the
conclusions to be presented in the
auditor's report.
b. Audit procedures performed are
approved in the professional standards.
c. Audit has been performed by persons
having adequate technical training and
proficiency as auditors.
d. Auditor's system of quality control has
been maintained at a high leve