DocumentationDocumentation

Documentation

1. The firm shall establish policies or procedures that require the engagement quality reviewer to take responsibility for documentation of the engagement quality review. (Ref: Para. A50)
2. The firm shall establish policies or procedures that require documentation of the engagement quality review in accordance with paragraph 30, and that such documentation be included with the engagement documentation.
3. The engagement quality reviewer shall determine that the documentation of the engagement quality review is sufficient to enable an experienced practitioner, having no previous connection with the engagement, to understand the nature, timing and extent of the procedures performed by the engagement quality reviewer and, when applicable, individuals who assisted the reviewer, and the conclusions reached in performing the review. The engagement quality reviewer also shall determine that the documentation of the engagement quality review includes: (Ref: Para. A51–A53)
   1. The names of the engagement quality reviewer and individuals who assisted with the engagement quality review;
   2. An identification of the engagement documentation reviewed;
   3. The basis for the engagement quality reviewer’s determination in accordance with paragraph 27;
   4. The notifications required in accordance with paragraphs 26 and 27; and
   5. The date of completion of the engagement quality review.

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