- This topic has 2 replies, 2 voices, and was last updated 9 years ago by .
Viewing 3 posts - 1 through 3 (of 3 total)
Viewing 3 posts - 1 through 3 (of 3 total)
- You must be logged in to reply to this topic.
How was your exam? Comments & Instant poll >>
OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>
Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › Ethics Safeguards
What does Independent partner review actually mean?
Hello, Im Lam, from Vietnam
In my opinion, “independent partner review” means: for example: Partner 1 conducts audit engagement with Company A but there are some risks (self-interest, self review..) which might affect the audit opinion, so they need Partner 2 to review the work of Partner 1 to know that P1 really follow the appropriate procedures.
P/S: Sorry for my bad English!!!!
Thanks Lam for the explanation.
And What is Quality control review as safeguard?