As an audit supervisor, you are reviewing the work of a new engagement team member during the financial report audit of a large proprietary company client. During your review you have made a few notes for things to ask the new engagement team member during your work paper review. You will take careful note of their responses for potential insights about their knowledge so you can recommend tailored future professional development for the team member.

1. Identify the requirement for quality control being illustrated by your reviewing the work of the new engagement team member? Be sure to also indicate the relevant ASA number and paragraph. (2 marks)
2. Your review reveals the new engagement team member had selected a sample of additions from the non-current asset subsidiary ledger (register) as per the audit program and checked each addition to the supporting creditors invoice. You ask the new engagement team member to briefly explain to you which assertions are being tested by this step in the audit program. (6 marks)