Exam IIA-CIA-Part2 topic 5 question 13 discussion

statement 1 & 3 should be true, 2&4 are false

a)They are discussed with management prior to finalizing the audit - These are WP review notes, there is no reason as to why the auditor need to discuss with management b) They may be discarded after working papers are amended as appropriate - Yes, review notes may be discarded once all corrections suggested have been made, actually in external audit thats the practice, the WPs are cleared and review notes deleted c) They are created by the auditor to support her fieldwork in case of questions -review notes are not created by the auditor, they are created by the reviewer who may be the supervisor or manager or any delegated by the CAE d) They are not required to support observations issued in the audit report - Review notes are majorly for quality purposes and them as "review notes" are not required to support observations coz they are not audit evidence

I just Reread the question,2&4 is correct because it's supervisor's review points-which can be discarded/deleted after review pts are cleared by the auditors, and review pts is not for observations, it's more of the pointers for the auditors to correct their workpaper etc

My answer (1&3)was totally opposite of the recommended answer. Any reason for 2&4?