For questions 16 - 20, match the responsibility to the staff level

A Staff Auditor

B Senior Auditor

C Manager

D Partner (Engagement Partner)

E Review Partner

(Staff Level can be used once, more than once or not at all)

16. Owner of the audit

17. Plan and manager audit

18. Makes significant audit decisions like materiality

19. Perform most of the detailed audit work

20. Has ultimate responsibility for audit.