An additional partner review of the audit and its findings


Question: An additional partner review of the audit and its findings is typically performed by an experienced member of the firm. Which of the following individuals is qualified to perform this concurring partner review?

a. The engagement partner who has worked on the client for three years.

b. An employee of the enforcement division of the SEC.

c. An experienced partner of the firm who did not actively participate on the audit.

d. A partner of another firm or office who knows the client well and who was a vital member of the audit team

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Accounting Basics: An additional partner review of the audit and its findings
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