Protected: Rizwan Active 5 years ago Topics: 0Replies: 1☆ ProfileForums Topics StartedReplies CreatedEngagements Forum Replies Created Viewing 1 post (of 1 total) Author Posts February 15, 2018 at 6:30 am #437367 RizwanParticipant Topics: 0Replies: 1☆ Greetings, I have understood the concepts though i am unsure as to who performs what. Hot review is performed by a partner of the firm prior to the signing of the report to minimise audit risks. What about the cold review? Thanks Author Posts Viewing 1 post (of 1 total)