Which One of the Following Is NOT One of the Three

Multiple Choice

Which one of the following is NOT one of the three main reasons why it is essential that working papers be thoroughly reviewed by another member of the audit firm at the completion of the audit?

A) to make sure that the audit meets the firm's standard of performance
B) to evaluate the performance of inexperienced personnel
C) to evaluate the accuracy of the auditing firm's time budget for the engagement
D) to counteract the bias that frequently enters into the auditor's judgement