Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 52

If the firm requires a quality control review, the engagement partner should determine that a reviewer has been appointed in a timely manner and that the engagement partner discusses with the reviewer any significant findings or issues. The audit report should not be released until the quality control review is completed. (AU-C 220.21)

As part of the review, the reviewer should:

 Discuss the significant findings with the engagement partner

 Read the financial statements

 Read the draft audit report

 Select and review audit documents related to significant judgments

 Evaluate conclusions

 Consider whether the report is appropriate

(AU-C 220.22)