pre-issuance review

But it's not "too late" - if indeed the reviewer were to find any issue that might cast doubt on the appropriateness of the audit opinion, the auditor's report should NOT be issued until the matter is resolved. Of course, a firm required to carry out such reviews would not expect there to be such issues - but it's the whole point of quality assurance that it such review procedures are required. The firm would be crying over split milk if it didn't carry out the review and issued the auditor's report and then something came to light later (!!!)