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performs a second or wrap-up working paper review. This second review usually focuses on

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b. Fraud involving the client’s management and its employees.

c. The materiality of the adjusting entries proposed by the audit staff.

d. The communication of internal control weaknesses to the client’s audit committee.

D.2. Using the Work of a Specialist 104.

an auditor’s use of the work of a specialist?

a. The work of a specialist who is related to the client may be acceptable under certain circumstances.

b. If an auditor believes that the determinations made by may be issued.

c. If there is a material difference between a specialist’s only an adverse opinion may be issued.

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determination of physical characteristics relating to inventories.

???????????? Module 2: Engagement Planning, Obtaining an Understanding of the Client and Assessing Risks