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

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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

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3
Q

What is ISQM 2

A

International standard on quality management

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