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Unformatted text preview: o. of Audit
≥10 No. of Audit
≥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.
- Fall '13