A partner not otherwise involved in the audit performs an engagement quality control review near the end of each audit to make sure that documented evidence supports the audit opinion.

Question

Quizplus · Accepted Answer

An engagement quality control review is typically performed by a partner not involved in the audit to ensure that the audit was conducted in accordance with professional standards and that documented evidence supports the audit opinion. This process is part of quality control procedures to maintain the integrity and reliability of the audit.

A Partner Not Otherwise Involved in the Audit Performs an Engagement