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How
to Prepare for a Peer Review |
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How to Prepare for a Peer Review
(timeline of tasks to perform)
Common Peer Review Budgets:
System |
Engagement |
Report Obtain Estimate of
Peer Review Fee
Sample Quality Control Document Templates:
Regional / Local Firm | Sole Practitioner with No Staff
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A&A
Engagement
Performance Topics |
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Common A&A Engagement Deficiencies
(current as of April 17, 2005)Documentation
Requirements for A&A Engagements
(current as of April 17, 2005)
Materiality
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Tips
for Performing Peer Reviews |
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Engagement Selection Guide for System
Reviews | Engagement
Reviews
Peer Reviewer Checklists (AICPA links):
Inherent Risk Indicators
Sample Exit Conference Agenda
How To Resolve
Disagreements
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Peer Review Reports,
LOCs, and LORs |
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Reports and LOC Findings
(with samples)
Letters of
Response (LOR) (with samples)
Common
Report Deficiencies
Common LOC Deficiencies
Common LOR Deficiencies
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Peer
Review Exit Conferences and Wrap-up |
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Sample Exit Conference Agenda
Sample Firm Representation Letter
Sample Letters of
Response (LOR)
Common LOR Deficiencies
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Suggestions
to Firms for Improving Quality |
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15 Simple Things You Can Do
Sample
Recommendations for Strengthening Quality
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Technical
References and Links |
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Summary of Quality Control Standards
Current Peer Review Standards
Interpretations No.1 - 13 to Peer Review
Standards (as of January 1, 2005)
Interpretation No. 14 (Ethics Interpretation No. 101-3 and its Effects on Peer Review)
Glossary of
Peer Review Definitions
Documentation
Requirements for A&A Engagements
Technical Reference Links
(peer review checklists, A&A topics, state
society peer review web sites, other
technical resources)
Sample Quality Control Document Templates:
Regional / Local Firm | Sole Practitioner with No Staff
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