According to the Standards, which of the following best describes why initial audit test results should be reported to the auditor-in-charge prior to advising management?

According to the Standards, which of the following best describes why initial audit test results should be reported to the auditor-in-charge prior to advising management?
A . It increases the likelihood of obtaining the audit client’s agreement with the results.
B . It ensures that an appropriate chain of evidence is maintained through the workpapers.
C . It helps ensure that appropriate professional judgments and conclusions are made.
D . It is required to demonstrate that effective engagement supervision has occurred.

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Answer: C