According to the Standards, which of the following statements regarding workpaper supervision is not true?

The internal audit supervisor is reviewing the workpapers prepared by the staff.

According to the Standards, which of the following statements regarding workpaper supervision is not true?
A . Review notes of questions that arise during the review process must be retained.
B . Dating and initialing each workpaper provides evidence of review.
C . Workpaper review allows for staff training and development.
D . Workpapers may be amended during the review process.

Answer: A

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