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A is corrent because the work performed by each assistant should be reviewed to determine whether it was adequately performed and to evaluate whether the results are consistent with the conclusions to be presented in the auditor’s report.
B is incorrect because while determining that the audit has been performed by persons having adequate technical training and proficiency as auditors is important, this is accomplished by numerous procedures in addition to reviewing audit work.
C is incorrect because the professional standards do not in general approve certain audit procedures.
D is incorrect because CPA firms, not individual auditors within the firms, have systems of quality control.