31386 paragraphs found
Difficult or contentious matters on which consultation is needed may either be specified by the firm, or the engagement team may identify matters that require consultation. The firm may also specify how conclusions are to be agreed and …
ASA 220 [14] includes requirements for the engagement partner related to consultation. …
In performing the engagement quality review, the engagement quality reviewer shall: (Ref: Para. A28–A33) Read, and obtain an understanding of, information communicated by: (Ref: Para. A34) The engagement team regarding the nature and circumstances of the …
The engagement quality reviewer shall notify the engagement partner if the engagement quality reviewer has concerns that the significant judgements made by the engagement team, or the conclusions reached thereon, are not appropriate. If such concerns are …
The engagement quality reviewer shall determine whether the requirements in this ASQM with respect to the performance of the engagement quality review have been fulfilled, and whether the engagement quality review is complete. If so, the engagement …
The firm shall establish policies or procedures that require the engagement quality reviewer to take responsibility for documentation of the engagement quality review. …
The firm shall establish policies or procedures that require documentation of the engagement quality review in accordance with paragraph 30 , and that such documentation be included with the engagement …
The engagement quality reviewer shall determine that the documentation of the engagement quality review is sufficient to enable an experienced practitioner, having no previous connection with the engagement, to understand the nature, timing and extent of …