Which of the following is an accurate statement regarding audit documentation review?

Select one:

A. For larger audits, it is common to have the financial statements and the entire set of audit files reviewed by someone who has not participated in the audit, but is a member of the audit firm doing the audit.

B. Checklists can never be used to verify that all financial statement disclosures have been made.

C. The audit partner must review the work of the least experienced auditor in more detail than the work of the audit supervisor.

D. The audit senior must review all audit documentation.