EQR/ Concurring Review / Other DTT Flashcards
1
Q
What is a concurring review?
A
Review of significant judgement in the engagement but with much more depth than an EQR
2
Q
What is required for the concurring reviewer to review?
A
Rep letter
APM (audit planning memo)
ASM (summary memo)
He/she can review more if needed
3
Q
What is ISQM 2
A
International standard on quality management