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IIA-CIA-PART2 · Question #441

What is the primary reason that audit supervision includes approval of the engagement report?

The correct answer is D. To ensure report findings are substantiated. The primary reason for audit supervision to include the approval of the engagement report is to ensure that the findings and conclusions presented in the report are substantiated by adequate and appropriate evidence. This is critical for maintaining the credibility and…

Communicating Results

Question

What is the primary reason that audit supervision includes approval of the engagement report?

Options

  • ATo ensure the objectives of the area under review are met.
  • BTo ensure senior management supports the report's conclusions.
  • CTo ensure report style and grammar are appropriate.
  • DTo ensure report findings are substantiated.

How the community answered

(36 responses)
  • A
    3% (1)
  • B
    3% (1)
  • D
    94% (34)

Explanation

The primary reason for audit supervision to include the approval of the engagement report is to ensure that the findings and conclusions presented in the report are substantiated by adequate and appropriate evidence. This is critical for maintaining the credibility and reliability of the audit

Topics

#audit supervision#engagement report approval#report findings#substantiation

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