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Engagement Quality Control Review

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Engagement Quality Control Review

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by MikeLittle.
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  • February 24, 2015 at 9:56 am #229916
    monica786
    Member
    • Topics: 10
    • Replies: 44
    • ☆☆

    Hi Mike,

    Is the Engagement Quality Control Reviewer recruited by the audit engagement team and is separate to the audit firm?

    Thanks,

    Monica

    February 24, 2015 at 11:16 am #229953
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23315
    • ☆☆☆☆☆

    That depends entirely on the size of the firm! A small two-partner firm could well appoint an independent reviewer to review all their files whereas the first, second and probably also the third division firms will likely have their own review departments.

    But even then these bigger firms have partners from the same firm but from different parts of the world coming to carry out cold reviews to ensure that the quality of work carried out in provincial offices is meeting the standards expected of the firm

    Does that answer you?

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