Berins & Trichet, Reviseurs dEntreprises, of Brussels, Belgium has a policy of having their audit papers reviewed

Question:

Berins & Trichet, Reviseurs d’Entreprises, of Brussels, Belgium has a policy of having their audit papers reviewed by both the partner in charge and an independent reviewer.


Required:

A. Define ‘working paper’.

B. Describe the difference between a regular working paper review and an independent review.

C. What items do the regular reviewer examine?

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