Where the Signing Officer is not also the Engagement Leader in practice, the Signing Officer may have a reduced involvement in the audit due to the role of the Engagement Leader. In these circumstances, the Signing Officer may be able to rely on the …

ASA 220 explicitly identifies requirements or responsibilities that need to be fulfilled by the Engagement Partner personally, and clarifies that the Engagement Partner may need to obtain information from the firm (Audit Office) or from other members of …

To enable the Signing Officer to comply with the requirements of ASA 220, Audit Offices may consider specifying in their policies or …

the requirements under ASA 220 that expressly needs to be fulfilled by the Signing Officer in their personal capacity; …

the information to be provided to the Signing Officer to enable them to make the required decisions or judgements expressly required to be fulfilled under ASA 220 in their personal capacity. This will include information compiled by the Engagement Leader …

the additional procedures to be undertaken by the Signing Officer to obtain the necessary assurances that the Engagement Leader has completed their assigned duties and responsibilities in accordance with applicable Auditing Standards, Audit Office …

the minimum additional procedures to be undertaken by the Signing Officer, to enable the Signing Officer to take overall responsibility …

the audit engagement and its performance (including overall responsibility for managing and achieving quality on the audit engagement); …

the auditor’s report being appropriate in the circumstances, and to sign and issue the auditor’s report. …

In circumstances where the Signing Officer for the engagement is not also the Engagement Leader in practice, Audit Offices may consider clarifying in their policies that, in applying ASA 220, the Signing Officer continues to be responsible overall for …