Which of the following is an appropriate activity when supervising engagements?
A.
During engagement planning, the audit work program should be discussed between auditors and the engagement supervisor with the supervisor approving the work program.
B.
During fieldwork, scope changes made to the work program are at the auditor's discretion and should be supported adequately in the workpapers.
C.
Engagement supervision is most critical to the fieldwork and reporting phases of the audit, as this is where the majority of the work takes place.
D.
A degree of high supervision to no supervision may be provided to an auditor depending on his level of competence and the complexity of the engagement.
According to the IIA’s Implementation Guide for Standard 2340 - Engagement Supervision1, one of the activities that the chief audit executive or the designated engagement supervisor should perform is to review and approve the engagement work program before the commencement of fieldwork. The engagement work program should be based on the engagement objectives, scope, and approach, and should reflect the risks and controls identified during the planning phase. The engagement work program should also be discussed with the engagement team to ensure that they understand the tasks and procedures to be performed, and to address any questions or concerns. The engagement supervisor should document the approval of the work program and any subsequent changes in the workpapers.
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