In certain circumstances, it may be appropriate for the engagement quality reviewer to be assisted by an individual or team of individuals with the relevant expertise. For example, highly specialised knowledge, skills or expertise may be useful for …

The guidance in paragraph A14 may be helpful to the firm when establishing policies or procedures that address threats to objectivity of individuals who assist the engagement quality …

When the engagement quality reviewer is assisted by an individual external to the firm, the assistant’s responsibilities, including those related to compliance with relevant ethical requirements, may be set out in the contract or other agreement between …

The firm’s policies or procedures may include responsibilities of the engagement quality reviewer to: Consider whether assistants understand their instructions and whether the work is being carried out in accordance with the planned approach to the …

Impairment of the Engagement Quality Reviewer’s Eligibility to Perform the Engagement Quality Review (Ref: Para. 22–23) …

Factors that may be relevant to the firm in considering whether the eligibility of the engagement quality reviewer to perform the engagement quality review is impaired include: Whether changes in the circumstances of the engagement result in the …

In circumstances in which the engagement quality reviewer’s eligibility to perform the engagement quality review becomes impaired, the firm’s policies or procedures may set out a process by which alternative eligible individuals are identified. The firm’s …

(Ref: Para. 24–27) Engagement Partner Responsibilities in Relation to the Engagement Quality Review (Ref: Para. 24(b)) …

ASA 220 [9] establishes the requirements for the engagement partner in audit engagements for which an engagement quality review is required, including: Determining that an engagement quality reviewer has been appointed; Cooperating with the engagement …

The firm shall: Understand the overall scope of the monitoring activities undertaken by the network across the network firms, including monitoring activities to determine that network requirements have been appropriately implemented across the network …