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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Related Book For
Principles of Auditing An Introduction to International Standards on Auditing
ISBN: 978-0273768173
3rd edition
Authors: Rick Hayes, Philip Wallage, Hans Gortemaker
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