Engagement quality reviewer
An engagement quality reviewer is an eligible individual who objectively evaluates significant judgements and related conclusions made by an engagement team for an engagement requiring such a review. The reviewer must satisfy relevant competence, authority and independence requirements.
Worked example
Before the audit report date, a reviewer challenges whether the team has adequately evaluated a difficult going-concern conclusion.
Common mistake
The reviewer does not assume the engagement partner’s responsibility for the audit or make management’s accounting decisions.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Direct | September 2026–June 2027 |