Engagement quality review
An engagement quality review is an objective evaluation by an eligible reviewer of significant judgements made by the engagement team and conclusions reached on or before the date of the engagement report. Applicability and reviewer eligibility follow the quality-management standards and firm policies.
Worked example
An independent reviewer evaluates significant audit judgements and unresolved issues before the report is dated.
Common mistake
A quality review does not remove the engagement partner’s responsibility for managing and achieving quality.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Direct | September 2026–June 2027 |