Which of the following is a goal of review of audit work by assistants?

Study for the CPA Audit Exam. Utilize flashcards and multiple-choice questions, each question provides hints and detailed explanations. Prepare thoroughly!

The goal of reviewing audit work by assistants primarily centers on ensuring that the results align with the conclusions presented in the auditor's report. This is crucial because the integrity and accuracy of financial statements depend on the reliability of the audit findings. When assistants' work is reviewed, it allows the senior auditors to confirm that the audit evidence compiled supports the final conclusions drawn, ensuring consistency in the overall audit opinion.

This alignment also helps to identify any discrepancies or areas where further investigation might be necessary, ultimately reinforcing the quality of the audit process. By focusing on ensuring that the findings correlate properly with the conclusions, the audit team upholds its responsibility for providing an accurate representation of the entity being audited.

The other choices, while related to the auditing process, do not directly address the primary purpose of reviewing audit work. Evaluating time spent on tasks, for instance, pertains more to project management and efficiency rather than the audit’s substantive conclusions. Compliance with CPA licensing standards is important but is more about regulatory adherence than the review of specific audit work. Analyzing profitability of audits performed relates to the firm's financial aspect of running audit services, which is a separate concern from validating the audit results and the opinions expressed in the auditor's report.

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