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Engagement quality control reviewer VS Review engagement

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Engagement quality control reviewer VS Review engagement

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by AvatarMikeLittle.
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  • Author
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  • May 31, 2018 at 9:56 pm #455171
    Avatarnadiola
    Member
    • Topics: 4
    • Replies: 0
    • ☆

    Hi Mike,

    I seem to get confused somehow between the two noted above. Does an engagement quality control reviewer conduct review engagements? Can you please clearly explain to me the two? Sorry for being vague.. Maybe it’s because the word review engagement appears in both Topics?

    June 1, 2018 at 5:17 am #455205
    AvatarMikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23368
    • ☆☆☆☆☆

    The first is an internal process within the audit firm to ensure that the audit work carried out is to the acceptable standard required by the firm

    The second is an external process – different from an audit. In a review engagement, a professional is engaged to carry out specific (but restricted) work of an audit nature

    You should be able clearly to see the difference between these two expressions when you recognize that the word “reviewer” suggests a human person whereas the words “review engagement” is a task to be completed rather than a human

    It would maybe have been helpful if you had given me the context within which these two expressions had been used but, if my explanation doesn’t fit witin those contexts, post again but next time give me the full sentence

    Is that better?

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  • The topic ‘Engagement quality control reviewer VS Review engagement’ is closed to new replies.

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