Engagement Quality Reviewers

Our system of quality management requires the OAG to establish policies and procedures to address

• the appointment and eligibility of an engagement quality reviewer
• the engagement quality reviewer’s responsibilities relating to the performance and documentation of an engagement quality review

Those are communicated in both the Annual Audit Manual (OAG Audit 1081) and the Direct Engagement Manual (OAG Audit 1081).

The OAG’s objective in appointing an eligible engagement quality reviewer is to have an objective evaluation of the significant judgments and conclusions reached by the engagement team.

The performance of an engagement quality review is undertaken at the engagement level by the engagement quality reviewer on behalf of the OAG. An engagement quality review is one response to address quality risks.

A direct line of communication exists between engagement quality reviewers and Audit Services—engagement quality reviewers should talk to Audit Services when they have concerns.

Engagement quality reviewer quiz

Engagement quality reviewers are required to

• read the Canadian Standard on Quality Management (CSQM) 2 and the relevant audit manual sections
• complete the new knowledge quiz within 2 weeks of being appointed

This ensures that engagement quality reviewers’ roles and responsibilities and CSQM 2 requirements are properly understood. Audit Services monitors the completion of the engagement quality reviewer’s quiz and follows up with engagement quality reviewers who obtained 80% or less.

Monitoring the effectiveness of the engagement quality reviewer role

Every month, Audit Services monitors the time that each engagement quality reviewer spends performing their role and communicates unusual differences to the assistant auditors general of the applicable practice. The assistant auditors general of the applicable practice follow up with the engagement leader and the engagement quality reviewer on the audit in their regular one-on-one meetings. This monitoring process ensures that the engagement quality reviewer spends time on the engagement quality review throughout the audit.