Steven, an audit partner assigned to the attest engagement for Candle Enterprises is

examining samples of the evidence that has been obtained by the audit staff that worked on the

engagement. Before signing off on the audit and issuing a clean opinion, Steven is required by

company policy to review samples of documents and other working papers to ensure accuracy

etc. With respect to the current year's audit file that Steven is reviewing, it would be fair to say

that

A$)$ any member of the audit engagement team should be able to look through the file and at the

evidence gathered and agree with the opinion formed and issued by the partner assigned to the

engagement

B$)$ any member of any regulatory body or enforcement agency should be able to examine the

audit evidence gathered and agree with the auditors opinion on all aspects of the audit

C$)$ any experienced and seasoned auditor not attached to or part of the audit should be able to

examine the audit evidence gathered and understand the conclusions that were reached as part of

the audit

D$)$ any other partner assigned to the same office as the audit partner completing the engagement

must be able to review the work completed and agree that absolute assurance is appropriate in

this case