The in-charge auditor most likely would have a supervisory responsibility to explain to the staff assistants:
a. How the results of various auditing procedures performed by the assistants should be *uated.
b. What benefits may be attained by the assistants' adherence to established time budgets.
c. Why certain documents are being transferred from the current file to the permanent file.
d. That fraud is not to be reported to those charged with governance.
Answer：A
Choice "a" is correct. Assistants should be informed of their responsibilities and the objectives of the procedures that they are to perform. Part of the assistant's responsibility is to properly *uate audit results, and the in-charge auditor would likely discuss this with them.
Choice "d" is incorrect. Fraud that causes a material misstatement or involves senior management should be reported to those charged with governance.
Choice "b" is incorrect. Preparation and maintenance of the time budget is related to planning rather than supervision.
Choice "c" is incorrect. The reasons for transferring documents from the permanent file to the current file need not be explained to the staff assistants.