TAC and FOF
Published: Jan 11, 2013
Engagement Quality Control Reviews: Practical Considerations
An Engagement Quality Control Review (EQCR) is an important component of an audit firm’s overall audit quality process. Compiled by staff of the Transnational Auditors Committee (the executive arm of the Forum of Firms), this paper highlights the more judgmental elements relating to an EQCR to help practitioners evaluate and enhance their own processes for conducting such reviews.
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