14-32 LO3 Consistent quality in the performance of an audit is one of the major goals of audit firms. However, internal inspections by audit firms themselves, along with external inspections by peer review teams and the PCAOB, point out that although effective audit policies and pro- cedures are generally in place, audit teams do not always follow these policies and procedures. The result is that audit quality may sometimes be compromised, yet audit firm management is unaware of which par ticular audits are of low quality. a. What audit documentation should engagement quality review partners retain to provide evidence that they have properly evalu- ated the consistent quality of the audit work performed? b. Assume that a senior auditor concludes that management's assumptions regarding warranties are appropriate. What docu- mentation would an engagement quality review partner expect to see to support such a conclusion