Why does an audit manager review staff's audit papers even when they have many years of experience?

The audit manager's review of staff's audit papers, regardless of their experience, is primarily rooted in the adherence to professional standards. These standards are established benchmarks of quality that outline the principles and practices that must be followed to ensure that audits are performed effectively and consistently.

While experienced auditors certainly have the expertise to conduct audits, professional standards mandate that a degree of oversight is essential for maintaining quality assurance across all audit practices. This oversight helps to ensure that all auditors, irrespective of their experience level, are performing according to the same quality criteria. It also serves to facilitate continual learning and improvement, reinforcing the expectations and criteria that govern the auditing profession.

Furthermore, such reviews can help identify any emerging issues, facilitate knowledge sharing, and ensure compliance with regulatory and ethical standards. This systematic approach keeps the quality of audits high and builds trust in the audit process among stakeholders.

In contrast, while internal quality requirements, audit guidelines, and audit methodology are also relevant, the overarching framework of professional standards provides the essential foundation that mandates such review processes. This ensures there's a consistent application of best practices throughout the auditing function.