1. Which of the following parties provides a review of audit documentation for the primary purpose of ensuring that the quality of the work and reporting is consistent with the quality standards of the accounting firm?

A Audit manager.

B. Audit supervisor.

C. Engagement partner.

D. Engagement quality partner.

2. Which of the following is not a subject that appears in all written representations without regard to materiality?

A Disclosure of all related-party transactions.

B. Management's responsibility for the fair presentation of the financial statements.

C. Availability of all financial records and related data.

D. Information concerning management fraud.

3. A form of communication used by auditors to corroborate information received orally from the client during the audit examination is a(n):

A. Acceptance letter.

B. Confirmation letter.

C. Engagement letter.

D. Written representation.

4. Which of the following would ordinarily not be performed in the auditors' examination of litigation. claims. and assessments?

A Inquire of client management with respect to litigation, claims, and assessment.

B. Examine documentary evidence maintained by the client with respect to litigation, claims, and assessments.

C. Read minutes of meetings of stockholders, directors. and appropriate committees.

D. Confirm litigation, claims, and assessments with parties bringing suit or action against the client.