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Engagement Quality Control Reviews: Practical Considerations

Type
Resource
Date
Membership/Paywall
Free
Summary

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.

Sources
IFAC
Language
Media Type
Document
Audit & Assurance International Standards