Originally Posted by Unregistered

I feel like it’s 50:50 lor.

The manager job is to review, yes, but it’s not possible for us to see everything. We also have a lot of engagements and a lot of EGAs, and we cannot possibly re-do the work or revouch or recompute everything. We can only check that it makes sense and looks ok. Like the audit approach is correct, accounting assessment is ok, got appropriate and sufficient audit evidence document in a proper manner.

So it’s a shared responsibility with the person who did the work.

Manager has to review and coach where necessary.