… For those engagements, if any, for which a quality control review is … the firm has determined that an engagement quality control review is required: The lead assurance practitioner shall …

… This ASAE deals with assurance engagements other than audits or reviews of historical financial information, which are dealt … the Australian Auditing Standards and Auditing Standards on Review Engagements, respectively.  (Ref: Para. A21–A22) …

… that may be considered in an engagement quality control review include: The engagement team’s evaluation of the … and Whether engagement documentation selected for review reflects the work performed in relation to the …

… the acceptance and continuance of client relationships and engagements; The engagement being planned and performed … standards and applicable legal and regulatory requirements; Reviews being performed in accordance with the firm’s review policies and procedures, and reviewing the engagement …

… This Standard on Assurance Engagements (ASAE) applies to assurance engagements other than audits or reviews of historical financial information. …

… work and the date such work was completed; and Who reviewed the engagement work performed and the date and extent of such review. Discussions of significant matters with the …

… or additions; and When, and by whom, they were made and reviewed. …

… The ASAs and ASREs have been written for audits and reviews of historical financial information, respectively, and do not apply to other assurance engagements.  They may, however, provide guidance in …