The work of each assistant needs to be
reviewed by personnel of at least equal
competence. Which of the following is not
one of the objectives of this requirement?
a. The conclusions expressed are consistent
with the result of the work performed and
support the opinion.
b. The work performed and the results
obtained have been adequately
documented.
c. The audit objectives have been achieved.
d. All available evidences have been
obtained, evaluated and
documented
reviewed by personnel of at least equal
competence. Which of the following is not
one of the objectives of this requirement?
a. The conclusions expressed are consistent
with the result of the work performed and
support the opinion.
b. The work performed and the results
obtained have been adequately
documented.
c. The audit objectives have been achieved.
d. All available evidences have been
obtained, evaluated and
documented