Required information Reviewing Working Papers Read the comprehension case and answer the questions that follow. Workpapers are required to be reviewed at every supervisory level of a CPA firm. Senior auditors review the work of staff, managers of senior auditors, and partners of managers. CONCEPT REVIEW: Senior reviewers are charged with the most technical review-ensuring that audit procedures have been performed and that conclusions are appropriate and documented well. Managers and partners review at a higher, less detailed level. They are looking for conclusions, compliance with GAAS, and appropriate documentation. All reviews need to be well documented, signed off, and dated. 1. Working papers are reviewed at supervisory level(s) of a CPA firm 2. Managers and partners typically review at the of the engagement timeline 3. Concurring partners are often concerned with control standard compliance 4. Reviewers are concerned that the all tie together 5. Reviewers are concerned if immaterial passed misstatements have a material effect every most one some