the respective roles and responsibilities of the Signing Officer and Engagement Leader for direction, supervision and review; and …

the information to be provided by the Engagement Leader to the Signing Officer to enable the Signing Officer, as required under ASA 220, to determine that the nature, timing and extent of direction, supervision and review …

planned and performed in accordance with the Audit Office’s policies or procedures, applicable Auditing Standards and applicable legal and regulatory requirements; …

responsive to the nature and circumstances of the audit engagement and the resources assigned or made available to the engagement …

The approach to direction, supervision and review will vary from one engagement to the next, taking into account the nature and circumstances of the engagement. The Signing Officer exercises professional judgement in tailoring their approach for each …

In applying ASA 220, the Signing Officer is required to review key audit documentation at appropriate points in time throughout the audit engagement. ASA 220 does not require the Engagement Partner to review all audit documentation but to exercise …

In applying ASA 220, the Signing Officer is required to determine, on or before the date of the auditor’s report, through review of audit documentation and discussion with the engagement team, that sufficient appropriate audit evidence has been obtained …

For example, the Signing Officer may be able to place reliance on the overall summary memorandum prepared by the Engagement Leader (see paragraph 151 above) as a basis for determining …

the Engagement Leader has completed their work consistent with applicable Auditing Standards and Audit Office policies or procedures; …

the Engagement Leader and other senior members of the engagement team have been suitably involved in the planning and performance of the …