Quality Management of an Individual Audit (8)

Question 1

Review includes consideration of whether (performed)

Answer 1

Work has been performed in accordance with professional standards and applicable legal/regulatory requirements

Question 2

Review includes consideration of whether (matters)

Answer 2

Significant matters have been raised for further consideration

Question 3

Review includes consideration of whether (consultations)

Answer 3

Appropriate consultations have taken place and resulting conclusions have been documented and implemented

Question 4

Review includes consideration of whether (revise)

Answer 4

There is a need tor evise the nature, timing and extent of work performed

Question 5

Review includes consideration of whether (documented)

Answer 5

The work performed supports the conclusions reached and is appropriately documented

Question 6

Review includes consideration of whether (opinion)

Answer 6

Evidence obtained is sufficient and appropriate to provide a basis for auditor’s opinion

Question 7

Review includes consideration of whether (objectives)

Answer 7

objectives of audit procedures have been achieved