Engagement Quality Control Review

Dear tutor,

A) In Engagement Quality Control Review, the reviewer reviews complete audit file or only significant judgments and matters?

B) The Engagement Quality Control Reviewer is called Key Audit Partner who needs to be rotated after continuous seven years as per the Ethics Code?

C) Do you recommend any list of firm level or engagement level quality controls for reading purposes to be confident for exam? I have prepared as below but not sure of its accuracy. Please advise.

Firm level controls:
1) Client screening
2) Ethical considerations
3) Going concern
4) Firm’s standard Sampling technique
5) Audit Partner not conducting review
6) Off-shoring policy
7) Dealing with Fees pressure

Engagement level controls:
1) Materiality level not reviewed
2) tight deadline
3) Wrong risk assessment
4) Related Party transaction – assessing as high risk
5) Share capital – assessing as high risk
6) Planning may be insufficient
7) Reliance or non-reliance on work of experts
8) Reliance on inappropriate evidence
9) Insufficient Documentation
10) Not performing substantive procedures
11) Client controls are weak
12) Audit Manager not conducting review
13) Other information not reviewed
14) Monitoring and review of work done
15) Group audit risk assessment
16) Audit team have demonstrated competence and professional judgment