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maam is right that audit manger has a responsibility for reviewing each audit evidence and working paper collected and made by junior audit team members respectively, while the engagement/audit partner is responsible for reviewing only a sample of audit evidence and working papers?
https://opentuition.com/topic/review-of-audit-working-papers
It’s not a “sample” (in the sense of a representative selection) but very specifically what it is that each reviewer needs to look at. So the partner will start with the “points for partner” left by the audit manager and go from there (!) The audit manager will similarly start with “points for manager” left by the audit supervisor/senior. Each working paper prepared by a trainee/junior will be reviewed by their direct report (e.g. audit senior), but depending on what it is, there may be no need for further review by anyone in the audit team who is more senior.
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