A senior auditor is reviewing work papers prepared by a junior auditor indicating that a finding was removed after the auditee said they corrected the problem. Which of the following is the senior…

Asking the auditee to retest doesn't address the junior auditor's inappropriate removal of the finding without verification, which is a procedural issue.

Auditors must independently verify that an auditee has corrected a finding before removing it from audit work papers; relying solely on the auditee's claim is a breach of audit independence and due professional care. Reinstating the finding ensures proper audit procedures are followed and necessary verification steps are completed before closure.

Referring to the audit director might be a later step if the junior auditor resists, but the immediate and most appropriate action is to correct the procedural error.

Approving the work papers would condone a breach of audit standards and independence, as the finding was removed without independent verification.