Allowed the opportunity to make its representations

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Unformatted text preview: o. of Audit Engagements ≥3 6 ≥10 No. of Audit Engagements ≥4 ≥8 ≥12 The reviewer will decide how many audit engagements will be reviewed within a range at the planning stage. The above table only gives a general indication of the number of audit engagements to be reviewed. The exact number and extent of review will be dependent on individual firm’s circumstances. As a minimum guide, it is envisaged that the review of one audit engagement file per partner involved in provision of auditing services is to be conducted. 172...
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This document was uploaded on 09/23/2013.

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