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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Engagement Quality Control Review
Hi Mike,
Is the Engagement Quality Control Reviewer recruited by the audit engagement team and is separate to the audit firm?
Thanks,
Monica
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?