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 most qualified to perform this concurring partner review?

Select one:

a.

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

b.

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

c.

An employee of the enforcement division of the SEC.

d.

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

Where would the auditor make mention of issues noted during audit procedures that are not of audit significance?

Select one:

a.

Engagement letter.

b.

Attorney letter.

c.

Management letter.

d.

Representation letter.