Auditing and Attestation- Certified Public Accountant (CPA) Practice Exam -

What does reviewing the work of others in an audit include?

1. Confirming the engagement partner approved all work

2. Considering whether the objectives of engagement procedures have been achieved

3. Ensuring that all items are reviewed by the same individual

4. Focusing solely on the overall review stage

The correct answer is: Considering whether the objectives of engagement procedures have been achieved

Reviewing the work of others in an audit primarily involves considering whether the objectives of engagement procedures have been achieved. This means that the reviewer assesses whether the work performed by team members has successfully met the predefined goals of the audit procedures. This evaluation is critical to ensuring that the audit is thorough and meets professional standards. This process may also include analyzing the adequacy and appropriateness of the evidence obtained, the conclusions reached, and whether the audit has been conducted in accordance with applicable auditing standards. By confirming that the objectives have been met, the reviewer can ensure that the overall quality and fairness of the audit are maintained. While approval from the engagement partner and consistency in reviews are important elements of the audit process, they do not encompass the broader evaluative process associated with determining if the objectives were achieved. Relaxing on focusing solely on the overall review stage ignores the crucial details within the individual audit steps. Therefore, the practice of evaluating the effectiveness of performed work aligns closely with the standards expected in a rigorous auditing process.