Certificate of Cloud Auditing Knowledge (CCAK) — Question 63
Why are the fieldwork audit papers reviewed by an audit manager, even when the cloud auditor has many years of experience?
Answer options
- A. Internal quality requirements
- B. Professional standards
- C. Audit guidelines
- D. Audit methodology
Correct answer: B
Explanation
The correct answer is B, as professional standards mandate that audit work is reviewed to ensure compliance and quality, regardless of the auditor's experience. While internal quality requirements, audit guidelines, and audit methodology are important, they do not specifically address the necessity of a managerial review in relation to professional standards.