A Partner of the Accounting Firm Who Has Not Been

Multiple Choice

A partner of the accounting firm who has not been involved in the audit performs an engagement quality review of documentation. This review usually focuses on

A) the fair presentation of the financial statements in conformity with GAAP.
B) irregularities involving the client's management and its employees.
C) the materiality of the adjusting entries proposed by the audit staff.
D) the communication of internal control deficiencies to the client's audit committee (or those charged with governance) .