Question：A sole practitioner, Mr Macaroni gained the audit of a substantial private company. Because of time pressures and his limited experience of audits of this size, Mr Macaroni subcontracted the audit to an independent expert, Mr Rigattoni, a recently retired audit partner from a large firm. It was agreed that Mr Rigattoni would carry out such audit work as he considered appropriate and Mr Rigattoni has produced a summary report setting out his audit approach, the principal tests carried out and the audit findings. There were no major problems and he recommends that Mr Macaroni signs an unmodified audit report.

　　What is the minimum additional work Mr Macaroni must perform before he signs the audit report?

　　A. To review only the financial statements of the company.

　　B. To review Mr Rigattoni's summary report and ensure that it is consistent with his recommendation.

　　C. To review the financial statements and Mr Rigattoni's summary report.

　　D. To review the financial statements, Mr Rigattoni's summary report and all the supporting work papers.

　　The correct answer is:To review the financial statements, Mr Rigattoni's summary report and all the supporting work papers.

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