If an experienced reviewer who was not a part of the audit team,but who has appropriate competence,independence,integrity,and objectivity,performs an independent quality review,this is referred to as a reoccurring partner review.

Question

Quizplus · Accepted Answer

This is referred to as an external quality control review, not a reoccurring partner review. A reoccurring partner review typically involves a partner within the audit firm (not external) reviewing the work of another partner's audit to ensure quality and compliance.

If an Experienced Reviewer Who Was Not a Part of the Audit