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Which of the following is an appropriate activity when supervising engagements?

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.

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