Independent Review Checklist. Compare the general checklist used by an audit firm to assure that the review of the audit work is thorough and complete (Illustration 10.3) with the checklist used by a person independent of the audit (Illustration 10.4).

Required A. Which questionnaire is the longest?

B. What questions does each questionnaire ask about the in-charge accountant? About the client?

C. What questions does each checklist ask about the audit report?

D. What is the primary difference between the review questionnaire and the independent review questionnaire? What are the similarities between the two?