Requlred Information Revlewing Working Popers Read the comprehension case and answer the questions that follow Workpagers are required to be reviewed at every supervisory level ofa CPA firm Senor auditors review the work of staff. managers of senlor auditors, and partneis of managers. CONCEPT REVIEW Senior reviewers are charged with the most technical review-ensuring that audit procedures have been performed and that conclusions are approprlate and documented well Managers and parthers review at a higher, less detatied level. They are loolang for conclusions, compliance with GAAS, and appropnate documentabon. Al reviews need to be well oocumented, signed oft, and dated. Read the comprehension case andofonswer mhe queitions that follow BACKGROUND Ausit standaids requile that severah leves of review occu the senior accountanth review is tequired to ensure that the stafl has pertormed the required audi procedures and that findings and conciusions are weir documented Managers and bartners review at a higher ievel. Theu intent is to ensure that cAMS has been appied and roet, that conclusions aie approprate, and that the working popers ail tie together and no open items exst A second pather if required to ensure that the quaity control process nas been met and to provioe anobier openion on the application and reeting of GAAS requirements EKr indusvies was auarted by BKAD CPAs. Four different indviduais pertarmed leviews of the woiking papers Sarati A. Emily a. Laura B and Joe J. Embrs revew comments included inconsistent amounts between working papern for the same accounts; for exampie, the gam on the sale of assets did not match between the property wordong papers and the cach fow support. Lourar comnients indicated inconsibtent trenas-come working papers talked about rising labor cast witle others discussed layoits of phant pertonnel joe documsented that cudort wis not properly tested for case accounts and that accounts receivabie testing was risising a conciusion. Sarat inaicated that signorts weie not appropriate, the working popers were not dated approprately, and the drafts nod Match each individual with their likely role based on their review comments