Followup

Respected sir

The original question was that Which of the following are true in respect of review of audit working papers?

a. All team members work should be reviewed by some one of manager level or above
b. All team members work should be reviewed by audit partner
c. All team members work should be reviewed by someone other than the preparer
d. All team members work should be reviewed by someone more senior than the preparer.

Correct ans was D. But I was just asking you that why the answer cannot be A? What is the reason that ans is not A. I hope this clarifies my question