Explain the nature and purpose of a post-audit review

You are required to explain the nature and purpose of a post audit review

A post audit review relates to the review of the audit work at the end of the audit before the audit report is signed. The review is usually carried out by the reporting partner to ensure that the objectives of the audit have been met and the conclusion reached are supported by sufficient appropriate audit evidence. Before the reporting partner review the audit work is first reviewed by the engagement manager.

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