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[null,"Engagement quality reviewer (EQR) - Planning checklist and sign-off"]
[null,"Procedures & Results",null,null,null,null,null,null,"TM Ref","Links",null,"Requirements"]
[null,"EQR independence and general understanding"]
[]
[null,"Notes"]
[]
[null,null,"1.","Before commencing this review:"]
[null,null,null,null,"\u009f","Ensure you understand your role under CSQM 2.",null,null,null,null,null,"CSQM 2.14"]
[null,null,null,null,"\u009f","Ensure you understand the Office’s quality management policies described in the audit manual."]
[null,null,null,null,"\u009f","Talk to the engagement leader and plan to attend some engagement team discussions."]
[null,null,"2.","In the event that the engagement quality reviewer becomes aware of circumstances that impair his or her independence or eligibility, the engagement quality reviewer must take the following actions:",null,null,null,null,null,null,null,"CSQM 2.23"]
[null,null,null,null,null,null,null,null,null,null,null,"OAG Audit 3063 (Policy)"]
[null,null,null," \u009f","notify the principal of methodology, Audit Services who is responsible for recommending the appointment for engagement quality reviewers; and"]
[null,null,null," \u009f","either decline the appointment to perform the engagement quality review if the review has not commenced or discontinue the performance of the engagement quality review if it has commenced."]
[]
[null,null,"3.","During the engagement quality review, evidence your review of documents by marking them as reviewed. This will provide evidence regarding the nature and scope of your review."]
[]
[null,null,"4.","EQR are strongly encouraged to use the EQR Comments tab. This tab provides a central location to document agreement to the disposition of the comments and resolution of difference of opinion. It supports the EQR ensuring that all comments and significant matters have been appropriately addressed and documented."]
[]
[null,null,"5.","References provided in TM Ref column are based on ARC found in the TeamStore cabinets. Audit teams should verify the alignment of these references with their audit file to facilitate the review of the EQR."]
[]
[]
[null,"1.","Confirmed my independence to the engagement leader by completing an Independence Confirmation form in provided link. ",null,null,null,null,null,"A.2.PRG"]
[null,null,null,"No issues or matters identified. In my role as EQR, there is no impairement of independence and my objectivity will be maintained throughout the review process (such as no direct involvement in performing any aspect of the audit work), or",null,null,null,null,null,null,null,null,false]
[]
[null,null,null,"Issues or matters identified",null,null,null,null,null,null,null,null,false]
[]
[null,null,null,"Details:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"2.","Read and obtained an understanding of information communicated by the engagement team regarding the nature and circumstances of the engagement and the entity. Obtaining an understanding of information about the nature and circumstances of the engagement and entity assist the EQR in understanding the significant judgments that may be expected for the engagement.",null,null,null,null,null,null,null,null,"CSQM 2.25 a) i)"]
[]
[null,null,"Checked those that apply:"]
[null,null,null,"Reviewed the Audit Report Submission (Performance Audit)",null,null,null,null,"A.1.PRG",null,null,null,false]
[null,null,null,"Reviewed the previous special examination report (Special Examination)",null,null,null,null,"C.1.PRG",null,null,null,false]
[null,null,null,"Reviewed the Engagement Risk Assessment (Performance Audit and Special Examination)",null,null,null,null,"A.5.PRG",null,null,null,false]
[null,null,null,"Reviewed the Functional Risk Identification (Performance Audit and Special Examination)",null,null,null,null,"C.2.PRG",null,null,null,false]
[null,null,null,"Reviewed the Risks and Controls Assessment (Performance Audit and Special Examination)",null,null,null,null,"C.2.PRG",null,null,null,false]
[null,null,null,"Reviewed the Audit Planning Template (Annual Audit)",null,null,null,null,"C.2.PRG",null,null,null,false]
[null,null,null,"Reviewed the Report to the Audit Committee - Audit Plan (Annual Audit)",null,null,null,null,"C.3.PRG",null,null,null,false]
[null,null,null,"Reviewed the Special Examination Plan (Special Examination)",null,null,null,null,"C.3.PRG",null,null,null,false]
[null,null,null,"Other key documents",null,null,null,null,null,null,null,null,false]
[]
[null,null,null,"Details:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"3.","Read and obtained an understanding of information communicated by the Office related to its monitoring and remediation process, including deficiencies that may impact on areas of significant judgment by the engagement team. This information may indicate areas where more extensive procedures need to be performed by the engagement quality reviewer.",null,null,null,null,null,null,null,null,"CSQM 2.25 a) ii)"]
[null,null,null,null,null,null,null,null,null,null,null,"CSQM 2.A30"]
[]
[null,null,"Checked those that apply:"]
[null,null,null,"Reviewed the most recent Monitoring Report on the System of Quality Management published on OAG Internet",null,null,null,null,null,null,null,null,false]
[null,null,null,"Reviewed the most recent Practice Review Report of Financial Audit practice",null,null,null,null,null,null,null,null,false]
[null,null,null,"Reviewed the most recent Practice Review Report of Direct Engagement Audit practice",null,null,null,null,null,null,null,null,false]
[null,null,null,"Other",null,null,null,null,null,null,null,null,false]
[]
[null,null,null,"Details:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"4.","Obtain an understanding of how the audit team has applied the annual methodology updates (when applicable), including any judgement made when updates were not fully adopted, to ensure the audit procedures included in the audit file appropriately reflect changes from methodology updates."]
[]
[null,null,null,"Audit team adequately updated the audit file as required by methodology update announcements, or",null,null,null,null,null,null,null,null,false]
[null,null,null,"No update to audit procedures required",null,null,null,null,null,null,null,null,false]
[]
[null,"Discussion with engagement team"]
[]
[null,"5.","Discussed with the engagement leader and, if applicable, other members of the engagement team their assessment of:",null,null,null,null,null,null,null,null,"CSQM 2.25(b), CAS 220.36(c), \nCSAE 3001.40 "]
[null,null," \u009f","The significant judgments made in assessing engagement acceptance/continuance."]
[null,null," \u009f","The significant judgments made in forming their assessment of engagement risk, the identification of significant risks, the risk of fraud, and the audit criteria."]
[null,null," \u009f","The competency profile needed and resources required for the audit team."]
[null,null," \u009f","Identified threats and safeguards taken in respect of independence and relevant ethical requirements and the process the engagement team is undertaking to identify and resolve threats to independence.",null,null,null,null,null,null,null,"CSQM 2.25(d), CSAE 3001.A74(a)"]
[]
[null,null," \u009f","Any additional significant matters the engagement leader is aware of, including the approach taken by the engagement team to identify and dispose of such matters."]
[]
[null,null," \u009f","The nature and extent of consultations undertaken during the planning phase on difficult or contentious matters or matters involving differences of opinion as well as expected further consultation. ",null,null,null,null,null,null,null,"CSQM 2.25(e), CSAE 3001.A74(b)"]
[]
[null,null," \u009f","Disagreements between the audit entity and the engagement team relating to audit criteria or other key planning inputs."]
[null,null,"Note: In a group audit, joint audit or contracted-out engagement, depending on the size and complexity of the audit/engagement, discuss significant matters and significant judgments with joint auditors, component auditors, auditors on contracted-out engagement, the engagement quality reviewer of a joint auditor or component auditor). Document your discussion below.",null,null,null,null,null,null,null,null,"CSQM 2.21(a), CSQM 2.A32-A33"]
[]
[]
[]
[null,null,"Name and date of discussion (or documented in provided link):"]
[]
[]
[null,null,"Details of discussion:"]
[]
[]
[null,null,null,"No issues identified, or",null,null,null,null,null,null,null,null,false]
[null,null,null,"Issues identified",null,null,null,null,null,null,null,null,false]
[]
[null,null,null,"Details:"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"Review of selected engagement documentation and evaluation"]
[]
[null,"6.","Reviewed each of the following engagement documentation relating to the significant judgments made by the engagement team during the planning phase and evaluated:\n- the basis for making those significant judgments, including, when applicable to the type of engagement, the exercise of professional skepticism* by the engagement team, \n- whether the engagement documentation supports the conclusions reached, and \n- whether the conclusions reached are appropriate.",null,null,null,null,null,null,null,null,"CSQM 2.25 c)"]
[]
[]
[]
[]
[]
[null,null,"Note: * The EQ reviewer can evaluate the exercice of professional skepticism from his review of the documentation in the file used to support important judgments made and conclusions reached. \nExample: \n● The documentation around steps taken to mitigate impediments to the exercise of professional skepticism to support the conclusions reached \n● Identifying documentation that suggests insufficient investigation of exceptions/differences, in order to support the conclusions reached\n● Identifying contradicting evidence in the file  \n● Documentation that raises questions about the credibility or quality of the audit evidence  \n● Documentation that suggest the team was influenced by past experience (e.g. client is very competent etc..) this is seen as not being objective  ",null,null,null,null,null,null,null,null,"CSQM 2.25(c)(i), CSQM 2.A43"]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Acceptance and continuance",null,null,null,null,null,null,null,null,"CSQM 1.30"]
[null,null," \u009f","For an annual audit or a special examination, reviewed the completed 'Acceptance and Continuance and Terms of Engagement' procedure. ",null,null,null,null,"A.1.PRG"]
[null,null," \u009f","For a performance audit, reviewed the completed 'Engagement Risk (and Team Competency) Assessment' procedure.",null,null,null,null,"A.5.PRG"]
[null,null,null,"Checked those that apply:"]
[null,null,null,null,"An adequate assessment of risks to the Office in accepting/continuing the engagement was made, including any lack of client integrity",null,null,null,null,null,null,null,false]
[null,null,null,null,"Acceptance and continuance issues were appropriately communicated and resolved",null,null,null,null,null,null,null,false]
[null,null,null,null,"Other",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,"Details:"]
[]
[]
[null,null,null,null,null,"No issues identified, or",null,null,null,null,null,null,false]
[null,null,null,null,null,"Issues identified",null,null,null,null,null,null,false]
[]
[null,null,null,null,null,"Details:"]
[]
[]
[null,null,"Resource allocation",null,null,null,null,null,null,null,null,"CSQM 1.31(b)"]
[null,null,"Select the type of engagement below:"]
[null,null,null,"Annual Audit, or",null,null,null,null,null,null,null,null,false]
[null,null," \u009f","Reviewed the completed 'Team mobilization' procedure & the related 'Engagement Team Competency and Resource Assessment' Template as well as the 'Budget and Workload Allocation' template and related procedure.",null,null,null,null,"A.3.PRG",null,null,"CAS 300.A18"]
[]
[null,null,null,"Checked those that apply:"]
[null,null,null,null,"There was evidence that the personnel assigned to this engagement had the necessary competence and capabilities including having sufficient time to perform the engagement.",null,null,null,null,null,null,null,false]
[null,null,null,null,"An audit budget (hours/travel/contract dollars) was prepared that allocated time and resources to the higher risk areas. The budget was:",null,null,null,null,null,null,null,false]
[null,null,null,null,"-","compiled in a built up fashion;"]
[null,null,null,null,"-","sufficiently detailed by task, deliverable or component;"]
[null,null,null,null,"-","allocated to resources assigned;"]
[null,null,null,null,"The engagement team identified the need for consultation with internal specialists or external experts",null,null,null,null,null,null,null,false]
[null,null,null,null,"Other",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,"Details:"]
[]
[]
[null,null,null,"Direct Engagement",null,null,null,null,null,null,null,null,false]
[null,null," \u009f","Reviewed the T-Minus schedule (Performance Audit) or the key dates (Special Examinations), the 'Engagement Risk (and Team Competency) Assessment' procedure, the 'Optional—Use of Experts' audit procedure, the Audit Programs and the Budget.",null,null,null,null,"A.1.PRG\nA.5.PRG\n"]
[]
[null,null,null,"Checked those that apply:",null,null,null,null,"A.2.PRG\n"]
[null,null,null,null,"There was evidence that the personnel assigned to this engagement had the necessary competence and capabilities including having sufficient time to perform the engagement.",null,null,null,"C.4.PRG",null,null,null,false]
[null,null,null,null,"An audit budget (hours/travel/contract dollars) was prepared that allocated time and resources to the higher risk areas. The budget was:",null,null,null,null,null,null,null,false]
[null,null,null,null,"-","compiled in a built up fashion;"]
[null,null,null,null,"-","sufficiently detailed by task, deliverable or component;"]
[null,null,null,null,"-","allocated to resources assigned;"]
[null,null,null,null,"The engagement team identified the need for consultation with internal specialists or external experts",null,null,null,"A.5.PRG",null,null,null,false]
[null,null,null,null,"Other",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,"Details:"]
[]
[]
[null,null,"Resource allocation - Conclusion:"]
[null,null,null,null,null,"No issues identified, or",null,null,null,null,null,null,false]
[null,null,null,null,null,"Issues identified",null,null,null,null,null,null,false]
[]
[null,null,null,null,null,"Details:"]
[]
[]
[null,null,"Risk assessment and planned responses",null,null,null,null,null,null,null,null,"CSQM 2.A36, CAS 220.A92"]
[null,null,"Select the type of engagement below:"]
[null,null,null,"Annual Audit, or",null,null,null,null,null,null,null,null,false]
[null,null," \u009f","Reviewed the 'Determine Audit Strategy and Plan' procedure, the Audit Planning Template and the planned reliance on the work of others procedure(s) within the program 'Reliance on the Work of Others', if applicable",null,null,null,null,"C.2.PRG"]
[null,null,null,"Checked those that apply:"]
[null,null,null,null,"Team planning discussions took place with the engagement leader and key team members present",null,null,null,null,null,null,"CAS 300.5",false]
[null,null,null,null,"An overall audit strategy was developed that set out the scope, timing and direction of the audit",null,null,null,null,null,null,"CAS 300.7",false]
[null,null,null,null,"The application of the applicable financial reporting framework and the susceptibility of the F/S to material misstatement was discussed.",null,null,null,null,null,null,"CAS 315.17-18",false]
[null,null,null,null,"The potential for fraud by management and employees was discussed",null,null,null,null,null,null,"CAS 240.16 and CAS 550.12",false]
[null,null,null,null,"If going-concern uncertainties were identified, they were appropriately addressed",null,null,null,null,null,null,"CAS 570.10",false]
[null,null,null,null,"The need for specialist help or a report on a service organization controls was appropriately addressed",null,null,null,null,null,null,"CAS 540.15",false]
[null,null,null,null,"The work performed by the group/component auditor was appropriately planned",null,null,null,null,null,null,"CAS 600.15-16",false]
[null,null,null,null,"Appropriate discussion took place about the nature, timing and extent of the risk assessment procedures required to identify significant risks of material misstatement",null,null,null,null,null,null,"CAS 300.9 and CAS 315.17-18",false]
[]
[null,null,null,null,"The audit evidence obtained from the risk assessment procedures provides an appropriate basis for identifying and assessing the risk of material misstatement. The procedures performed were sufficient to:",null,null,null,null,null,null,"CAS 315.35",false]
[]
[null,null,null,null,"-","identify the existence of risks at the F/S level and assertion level",null,null,null,null,null,"CAS 315.19-20"]
[null,null,null,null,"-","assess the risk of material misstatement at the F/S level to determine whether they affect the assessment of assertion level risks or have a pervasive impact on the F/S",null,null,null,null,null,"CAS 315.30"]
[]
[null,null,null,null,"-","understand the components of the entity's system internal control",null,null,null,null,null,"CAS 315.21-26"]
[null,null,null,null,"-","assess inherent risk and control risk at the assertion level",null,null,null,null,null,"CAS 315.31, 34"]
[null,null,null,null,"-","assess and document significant risks, including presumed significant risks (revenue recognition and management override)",null,null,null,null,null,"CAS 315.32"]
[null,null,null,null,"-","comply with the required risk assessment procedures in the CASs (inquiries of management and TCWG regarding fraud (CAS 240), accounting estimates (CAS 540), related parties (CAS 550) and group audits (CAS 600)"]
[]
[null,null,null,null,"-","understand control activities and evaluate the design effectiveness and implementation of those controls (where required)",null,null,null,null,null,"CAS 315.26"]
[null,null,null,null,"Other",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,"Details:"]
[]
[]
[null,null,null,"Direct Engagement",null,null,null,null,null,null,null,null,false]
[null,null," \u009f","Reviewed the risk assessment (i.e. Functional Risk Identification; and Risks and Controls Assessment) and the Audit Logic Matrix and assessed the suitability of the criteria for auditing the subject matter. Evaluated whether the planned audit criteria will permit the audit team to conclude on the audit objective within the defined scope.",null,null,null,null,"C.2.PRG"]
[]
[]
[]
[null,null,"Risk assesssment and planned responses - Conclusion:"]
[null,null,null,null,null,"No issues identified, or",null,null,null,null,null,null,false]
[null,null,null,null,null,"Issues identified",null,null,null,null,null,null,false]
[]
[null,null,null,null,null,"Details:"]
[]
[]
[null,null,"Independence ",null,null,null,null,null,null,null,null,"CSQM 2.25 d), CAS 220.18, \nCSAE 3001.40, A74 (a)"]
[null,null," \u009f","Reviewed and evaluated the completed 'Independence and Ethical Requirements' procedure and any completed Exception Reports.",null,null,null,null,"A.2.PRG"]
[null,null,null,null,null,"No issues identified. Appropriate safeguards, if applicable, were put int place to eliminate or reduce identified threats to an acceptable level and have been reviewed and approved by the Internal Specialist, Values and Ethics (with Legal Services), or",null,null,null,null,null,null,false]
[]
[null,null,null,null,null,"Issues identified",null,null,null,null,null,null,false]
[]
[null,null,null,null,null,"Details:"]
[]
[]
[null,null,"Other significant matters"]
[null,null," \u009f","Reviewed additional documentation on file, as required, to assess the adequacy of the engagement team's planned response to any other significant matters."]
[null,null,null,null,null,"No issues identified, or",null,null,null,null,null,null,false]
[null,null,null,null,null,"Issues identified",null,null,null,null,null,null,false]
[]
[null,null,null,null,null,"Details:"]
[]
[]
[null,null,"Consultation and differences of opinion",null,null,null,null,null,null,null,null,"CSQM 2.25(e),"]
[null,null," \u009f","Evaluated whether appropriate consultation has taken place during the planning phase on any difficult or contentious matters or matters involving differences of opinion and evaluated the conclusions arising from those consultations.",null,null,null,null,"C.4.PRG"]
[]
[null,null,null,"Checked those that apply:"]
[null,null,null,null,"The engagement team has obtained required sign-offs concerning consultations during the planning phase",null,null,null,null,null,null,null,false]
[null,null,null,null,"All necessary additional consultations have been conducted in response to difficult or contentious matters or differences of opinion",null,null,null,null,null,null,null,false]
[null,null,null,null,"Consultations and responses to consultations have been appropriately documented, agreed with the parties consulted, and conclusions implemented",null,null,null,null,null,null,null,false]
[null,null,null,null,"Discussed with the engagement leader or reviewed documentation of any other planned future consultations in response to difficult or contentious matters identified during planning",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,"Other",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,"Details:"]
[]
[]
[null,null,null,null,null,"No issues identified, or",null,null,null,null,null,null,false]
[null,null,null,null,null,"Issues identified",null,null,null,null,null,null,false]
[]
[null,null,null,null,null,"Details:"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"Engagement leader involvement"]
[]
[null,"7.","Through discussion with the engagement team and review of engagement documentation, evaluated whether the engagement leader has been sufficiently and appropriately involved throughout the planning phase to form the basis for determining that significant judgments made and the conclusion reached are appropriate.",null,null,null,null,null,null,null,null,"CSQM 2.25(f)"]
[null,null,null,null,null,null,null,null,null,null,null,"CSQM 2.26"]
[null,null,null,"No issues identified, or",null,null,null,null,null,null,null,null,false]
[null,null,null,"Issues identified",null,null,null,null,null,null,null,null,false]
[]
[null,null,null,"Details:"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"External communications"]
[]
[null,"8.","Evaluated the appropriateness of the matters and content included in key planning deliverables to be communicated to management, those charged with governance and, where applicable, other parties. "]
[]
[null,null,"Select the type of engagement below:"]
[null,null,null,"Annual Audit, or",null,null,null,null,null,null,null,null,false]
[null,null,null,"Checked those that apply:"]
[null,null,null,null,"Reviewed the Report to the Audit Committee - Audit Plan",null,null,null,"C.3.PRG",null,null,null,false]
[null,null,null,null,"Where the RAC-Audit Plan template has not been used, assessed whether independence communications are complete",null,null,null,null,null,null,null,false]
[null,null,null,null,"Reviewed the signed Engagement Letter and Solicitor Client-Privilege Letter",null,null,null,"A.1.PRG",null,null,null,false]
[null,null,null,null,"Reviewed the engagement team's disposition of feedback received from management and/or the Audit Committee",null,null,null,null,null,null,null,false]
[null,null,null,null,"Other",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,"Details:"]
[]
[]
[null,null,null,"Performance Audit, or",null,null,null,null,null,null,null,null,false]
[null,null,null,"Checked those that apply:"]
[null,null,null,null,"Reviewed the Audit Plan Summary and the team's disposition of comments received from the entity on the Audit Plan Summary (APS).",null,null,null,"C.3.PRG",null,null,"CSAE 3001.29",false]
[null,null,null,null,"Reviewed the Engagement and Solicitor Client-Privilege Letter for performance audit.",null,null,null,"A.3.PRG",null,null,null,false]
[null,null,null,null,"Other",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,"Details:"]
[]
[]
[null,null,null,"Special Examination",null,null,null,null,null,null,null,null,false]
[null,null,null,"Checked those that apply:"]
[null,null,null,null,"Reviewed the Special Examination Plan and the team's disposition of comments received from management and/or the Audit Committee/Board of Directors on the Special Examination Plan.\n",null,null,null,"C.3.PRG",null,null,"CSAE 3001.29",false]
[]
[null,null,null,null,"Reviewed the Engagement and Solicitor Client-Privilege Letter for the special examination.",null,null,null,"A.3.PRG",null,null,null,false]
[null,null,null,null,"Other",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,"Details:"]
[]
[]
[null,null,"External communications - Conclusion:"]
[null,null,null,null,null,"No issues identified, or",null,null,null,null,null,null,false]
[null,null,null,null,null,"Issues identified",null,null,null,null,null,null,false]
[]
[null,null,null,null,null,"Details:"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"Engagement quality review documentation"]
[]
[null,"9.","Documented any comments and significant matters arising from the engagement quality review of audit planning and how any issues were resolved*.  ",null,null,null,null,null,null,null,null,"CSQM 2.27"]
[null,null,null,"Documented using the disposition table in the EQR Comments tab, or",null,null,null,null,null,null,null,null,false]
[null,null,null,"Documented in provided link",null,null,null,null,null,null,null,null,false]
[null,null,null,"*Agreement to the disposition of the comments and resolution of difference of opinion is evidenced by signing-off on disposition of comments when there are no unresolved matters"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"Engagement quality reviewer - Planning sign off"]
[]
[null,null,"Significant matters and significant judgments"]
[null,null," \u009f","I have read, and obtained an understanding of, information communicated by:",null,null,null,null,null,null,null,"CSQM 2.25(a)"]
[null,null,null," \u009f","The engagement team regarding the nature and circumstances of the engagement and the entity"]
[null,null,null," \u009f","The Office related to the Office's monitoring and remediation process, in particular identified deficiencies that may relate to, or affect, the areas involving significant judgments made by the engagement team"]
[]
[null,null," \u009f","I have discussed the significant matters and significant judgments made during planning with the engagement leader and, if applicable, other members of the engagement team, and have reviewed selected audit documentation relating to significant judgments the engagement team has made and conclusions reached in respect of the following:  ",null,null,null,null,null,null,null,"CSQM 2.25(b),(c),"]
[]
[]
[null,null,null," \u009f","The evaluation of independence",null,null,null,null,null,null,"CSQM 2.25(d)"]
[null,null,null," \u009f","The determination of materiality (Annual Audit)"]
[null,null,null," \u009f","The evaluation of significant risks and the planned responses"]
[null,null,null," \u009f","Other documentation of key decisions considered necessary to plan the audit"]
[null,null,null," \u009f","All matters involving significant judgments to date"]
[null,null," \u009f","As at date of planning sign-off, appropriate consultation has taken place on matters involving differences of opinion or other difficult or contentious matters, if any, and the conclusions arising from those consultations have been appropriately documented.",null,null,null,null,null,null,null,"CSQM 2.25(e),"]
[]
[null,null," \u009f","As at the date of planning sign-off, the engagement leader has been sufficiently and appropriately involved throughout the planning phase to form the basis for determining that significant judgments made and the conclusion reached are appropriate.",null,null,null,null,null,null,null,"CSQM 2.25(f)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,null,"By preparing this procedure, I confirm that I have evaluated the matters above. If the level of my involvement is not considered to be clear from marking this procedure as prepared combined with, where applicable, marking any other procedures as reviewed, I have added further commentary in the additional documentation section above (accessible using '+' symbol) or in the EQR Comments tab."]

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[null,"Engagement quality reviewer (EQR) - Examination and reporting checklist and completion sign-off"]
[null,"Procedures & Results",null,null,null,null,null,null,"TM Ref","Links",null,"Requirements"]
[null,"Update discussion with engagement team"]
[]
[null,"Notes"]
[]
[null,null,"1.","EQR are strongly encouraged to use the EQR Comments tab. This tab provides a central location to document agreement to the disposition of the comments and resolution of difference of opinion. It supports the EQR ensuring that all comments and significant matters have been appropriately addressed and documented."]
[]
[]
[null,null,"2.","References provided in TM Ref column are based on ARC found in the TeamStore cabinets. Audit teams should verify the alignment of these references with their audit file to facilitate the review of the EQR."]
[]
[]
[null,"1.","Discussed with the engagement leader and, if applicable, other members of the engagement team their assessment of:",null,null,null,null,null,null,null,null,"CSQM 2.25(b), CAS 220.36(c), \nCSAE 3001.40 "]
[null,null," \u009f","Significant changes* to planning assessments and conclusions including:"]
[null,null,null,"-","changes to audit scope, objectives or criteria (considered if these changes, if any, were communicated to the entity)",null,null,null,"A.5.PRG\nB.1.PRG\nC.2.PRG\nC.4.PRG"]
[null,null,null,"-","changes to assessed significant risks including the risk of fraud"]
[null,null,null,"* Discussed the engagement team's rationale for the changes identified and planned response."]
[null,null," \u009f","Identified threats and safeguards taken in respect of independence and relevant ethical requirements arising subsequent to planning the engagement.",null,null,null,null,null,null,null,"CSQM 2.25(d)"]
[null,null," \u009f","Any additional significant matters the engagement leader is aware, including the approach taken by the engagement team to identify and dispose of such matters arising subsequent to planning the engagement."]
[]
[null,null," \u009f","The nature and extent of consultations undertaken subsequent to the planning phase on difficult or contentious matters or matters involving differences of opinion as well as expected further consultation.",null,null,null,null,null,null,null,"CSQM 2.25(e),"]
[]
[null,null," \u009f","Disagreements between the audit entity and the engagement team."]
[null,null,"Note: In a group audit, joint audit or contracted-out engagement, depending on the size and complexity of the audit/engagement, discuss significant matters and significant judgments with joint auditors, component auditors, auditors on contracted-out engagement, the engagement quality reviewer of a joint auditor or component auditor). Document your discussion below.",null,null,null,null,null,null,null,null,"CSQM 2.21(a), CSQM 2.A32-A33"]
[]
[]
[]
[null,null,"Name and date of discussion (or documented in provided link):"]
[]
[]
[null,null,"Details of discussion:"]
[]
[]
[null,null,null,"No issues identified, or",null,null,null,null,null,null,null,null,false]
[null,null,null,"Issues identified",null,null,null,null,null,null,null,null,false]
[]
[null,null,null,"Details:"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"Review of selected engagement documentation and evaluation"]
[]
[null,"2.","Reviewed each of the following engagement documentation relating to the significant judgments made by the engagement team during the examination and reporting phase and evaluated:\n- the basis for making those significant judgments, including, when applicable to the type of engagement, the exercise of professional skepticism* by the engagement team, \n- whether the engagement documentation supports the conclusions reached, and \n- whether the conclusions reached are appropriate.",null,null,null,null,null,null,null,null,"CSQM 2.25 c)"]
[]
[]
[]
[]
[]
[null,null,"Note: * The EQ reviewer can evaluate the exercice of professional skepticism from his review of the documentation in the file used to support important judgments made and conclusions reached. \nExample: \n● The documentation around steps taken to mitigate impediments to the exercise of professional skepticism to support the conclusions reached \n● Identifying documentation that suggests insufficient investigation of exceptions/differences, in order to support the conclusions reached\n● Identifying contradicting evidence in the file  \n● Documentation that raises questions about the credibility or quality of the audit evidence  \n● Documentation that suggest the team was influenced by past experience (e.g. client is very competent etc..) this is seen as not being objective  ",null,null,null,null,null,null,null,null,"CSQM 2.25(c)(i), CSQM 2.A43"]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Independence ",null,null,null,null,null,null,null,null,"CSQM 2.25 d), CAS 220.18, \nCSAE 3001.40, A74 (a)"]
[null,null," \u009f","Since the planning phase of the audit, reviewed additions and/or changes made to the completed 'Independence and Ethical Requirements' procedure and, where applicable, reviewed the completed Exception Reports.",null,null,null,null,"A.2.PRG"]
[]
[null,null,null,null,null,"No issues identified. Appropriate safeguards, if applicable, were put in place to eliminate or reduce identified threats to an acceptable level and have been reviewed and approved by the Internal Specialist, Values and Ethics (with Legal Services), or",null,null,null,null,null,null,false]
[]
[null,null,null,null,null,"Issues identified",null,null,null,null,null,null,false]
[]
[null,null,null,null,null,"Details:"]
[]
[]
[null,null,"Changes from planning"]
[null,null,"Select the type of engagement below:"]
[null,null,null,"Annual Audit, or",null,null,null,null,null,null,null,null,false]
[null,null," \u009f","Reviewed significant changes to planning assessments and conclusions including  significant changes to audit scope, objectives and criteria. Reviewed the documentation of these changes and the impact on planned audit work. Signed off on documents reviewed."]
[]
[null,null," \u009f","Reviewed significant changes to assessed significant risks including risk of fraud and the engagement team's planned response to those risks. Reviewed the documentation of these changes and the impact on planned audit work. Signed off on documents reviewed.\n"]
[null,null,null,"Checked those that apply:"]
[null,null,null,null,"Changes were appropriately reflected in the audit work performed and results evaluation",null,null,null,null,null,null,null,false]
[null,null,null,null,"The audit team has assessed whether the materiality determined during planning phase remained appropriate in the context of the entities actual financial results",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,"Other",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,"Details:"]
[]
[]
[null,null,null,"Direct Engagement",null,null,null,null,null,null,null,null,false]
[null,null," \u009f","Reviewed significant changes to planning assessments and conclusions including significant changes to audit scope, objectives and criteria, and changes to assessed significant risks including the risk of fraud and the engagement team's planned response. Reviewed the documentation of these changes and the impact on planned audit work.",null,null,null,null,"B.1.PRG\nC.2.PRG"]
[null,null,null,null,null,null,null,null,"C.3.PRG\nC.4.PRG"]
[null,null,null,"Checked those that apply:"]
[null,null,null,null,"Changes were appropriately reflected in the audit work performed and results evaluation",null,null,null,null,null,null,null,false]
[null,null,null,null,"Other",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,"Details:"]
[]
[]
[null,null,"Changes from planning - Conclusion:"]
[null,null,null,null,null,"No issues identified, or",null,null,null,null,null,null,false]
[null,null,null,null,null,"Issues identified",null,null,null,null,null,null,false]
[]
[null,null,null,null,null,"Details:"]
[]
[]
[null,null,"Responses to significant risks and significant matters"]
[null,null,"Select the type of engagement below:"]
[null,null,null,"Annual Audit, or",null,null,null,null,null,null,null,null,false]
[null,null," \u009f","Reviewed the engagement team's response to significant risks and significant matters."]
[null,null,null,"Checked those that apply:"]
[null,null,null,null,"Reviewed areas involving the audit of accounting estimates to ensure the team exercised sufficient professional skepticism,  including challenging management to corroborate their representations and/or responding to indicators of management bias by extending or modifying the planned audit procedures.",null,null,null,"D.1.PRG",null,null,null,false]
[]
[]
[null,null,null,null,"Where a scope limitation is identified as present, the team has responded appropriately.",null,null,null,null,null,null,null,false]
[null,null,null,null,"The team has responded appropriately to identified misstatements or weaknesses in control.",null,null,null,null,null,null,null,false]
[null,null,null,null,"Reviewed the completed 'Report Clearance Summary' program. The RCS adequately communicate significant risks, significant matters, conclusions and judgments to the report signatory.",null,null,null,"D.3.PRG",null,null,null,false]
[]
[null,null,null,null,"Other",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,"Details:"]
[]
[]
[null,null,null,"Direct Engagement",null,null,null,null,null,null,null,null,false]
[null,null," \u009f","Reviewed the engagement team's response to significant risks and significant matters."]
[null,null,null,"Checked those that apply:"]
[null,null,null,null,"Where a scope limitation is identified as present, the team has responded appropriately.",null,null,null,null,null,null,null,false]
[null,null,null,null,"Other (list or include a link to main documentation reviewed)",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,"Details:"]
[]
[]
[null,null,"Responses to significant risks and significant matters - Conclusion:"]
[null,null,null,null,null,"No issues identified, or",null,null,null,null,null,null,false]
[null,null,null,null,null,"Issues identified",null,null,null,null,null,null,false]
[]
[null,null,null,null,null,"Details:"]
[]
[]
[null,null,"Other Significant Matters"]
[null,null," \u009f","Reviewed additional documentation on file, as required, to assess the adequacy of the engagement team's response to any other significant matters."]
[null,null,null,null,null,"No issues identified, or",null,null,null,null,null,null,false]
[null,null,null,null,null,"Issues identified",null,null,null,null,null,null,false]
[]
[null,null,null,null,null,"Details:"]
[]
[]
[null,null,"Consultation and Differences of Opinion",null,null,null,null,null,null,null,null,"CSQM 2.25(e),"]
[null,null,"Select the type of engagement below:"]
[null,null,null,"Annual Audit, or",null,null,null,null,null,null,null,null,false]
[null,null," \u009f","Reviewed consultations that took place during the examination and reporting phase on any difficult or contentious matters or matters involving differences of opinion to ensure that these were appropriately documented in the audit file.",null,null,null,null,"D.3.PRG"]
[]
[null,null,null,"Checked those that apply:"]
[null,null,null,null,"The engagement team has obtained required examination and reporting sign-offs concerning consultations",null,null,null,null,null,null,null,false]
[null,null,null,null,"All necessary additional consultations have been conducted in response to difficult or contentious matters or differences of opinion",null,null,null,null,null,null,null,false]
[null,null,null,null,"Consultations and responses to consultations have been appropriately documented, agreed with the parties consulted, and conclusions implemented",null,null,null,null,null,null,null,false]
[null,null,null,null,"In exceptional cases where advice on a significant matter was not implemented, ensure that the dispute resolution process was followed.",null,null,null,null,null,null,null,false]
[null,null,null,null,"Reviewed the disposition of advice received from Audit Services, if any",null,null,null,"D.2.PRG",null,null,null,false]
[null,null,null,null,"Other",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,"Details:"]
[]
[]
[null,null,null,"Direct Engagement",null,null,null,null,null,null,null,null,false]
[null,null," \u009f","Reviewed consultations that took place during the examination and reporting phase on any difficult or contentious matters or matters involving differences of opinion to ensure that these were appropriately documented in the engagement file. "]
[]
[null,null,null,"Checked those that apply:"]
[null,null,null,null,"Reviewed the consultations made with the AG during the findings discussion and the disposition of key advice received.",null,null,null,"D.2.PRG",null,null,null,false]
[null,null,null,null,"Reviewed the consultations made on the internal draft and reviewed the procedure 'Prepare Internal Draft and Consult Internally'.",null,null,null,"D.2.PRG",null,null,null,false]
[]
[null,null,null,null,"Reviewed the results of consultations made during the Examination Phase Advisory Committee (if any) and how the team has disposed of comments received. [(OAG Audit 2050) clarifies that advisory committee members do not approve the disposition of advice.]",null,null,null,"D.2.PRG",null,null,null,false]
[null,null,null,null,"Reviewed the audit procedures related to Report Content Approval and ensure that required approvals have been obtained.",null,null,null,"E.3.PRG",null,null,null,false]
[null,null,null,null,"In exceptional cases where advice on a significant matter was not implemented, ensure that the dispute resolution process was followed.",null,null,null,"E.3.PRG",null,null,null,false]
[null,null,null,null,"Other",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,"Details:"]
[]
[]
[null,null,"Consultation and difference of opinion - Conclusion:"]
[null,null,null,null,null,"No issues identified, or",null,null,null,null,null,null,false]
[null,null,null,null,null,"Issues identified",null,null,null,null,null,null,false]
[]
[null,null,null,null,null,"Details:"]
[]
[]
[null,null,"Direct Engagement - Review of initial draft assurance report and, if applicable, subject matter information",null,null,null,null,null,"E.1.PRG",null,null,"CSQM 2.25(g)",false]
[null,null,null,"Annual Audit - Not applicable, or",null,null,null,null,null,null,null,null,false]
[null,null,null,"Direct Engagement"]
[null,null,null," ","Reviewed the initial draft assurance report and, if applicable, subject matter information and, based on evaluation of the conclusions reached in forming the assurance report, consider the assurance report (including, where applicable, the proposed description of matters relating to the significant judgments made by the engagement team) to be appropriate."]
[]
[]
[null,null,null,null,null,"No issues identified, or",null,null,null,null,null,null,false]
[null,null,null,null,null,"Issues identified",null,null,null,null,null,null,false]
[]
[null,null,null,null,null,"Details:"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"Engagement leader involvement"]
[]
[null,"3.","Through discussion with the engagement team and review of engagement documentation, evaluated whether the engagement leader has been sufficiently and appropriately involved throughout the examination and reporting phase to form the basis for determining that significant judgments made and the conclusion reached are appropriate.",null,null,null,null,null,null,null,null,"CSQM 2.25(f)"]
[]
[]
[null,null,null,"No issues identified, or",null,null,null,null,null,null,null,null,false]
[null,null,null,"Issues identified",null,null,null,null,null,null,null,null,false]
[]
[null,null,null,"Details:"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"External communications"]
[]
[null,"4.","Reviewed and evaluated the conclusions reached in formulating the engagement report and whether the proposed engagement report is appropriate in the circumstances. \n",null,null,null,null,null,null,null,null,"CSQM 2.25(g)"]
[]
[null,null,"Select the type of engagement below:"]
[null,null,null,"Annual Audit, or",null,null,null,null,null,null,null,null,false]
[null,null,null,"Checked those that apply:"]
[null,null,null,null,"Reviewed the draft financial statements (including the adequacy of proposed disclosures) and the draft auditor's report (including consideration of the proposed wording to be included in the Key Audit Matters section, if any).",null,null,null,"D.1.PRG\nD.2.PRG",null,null,null,false]
[]
[]
[null,null,null,null,"Note: When CAS 701 applies, the conclusions reached in formulating the engagement report include determining:\n• The key audit matters to be included in the auditor's report;\n• The key audit matters that will not be communicated in the auditor's report in accordance with paragraph 14 of CAS 701, if any; and\n• If applicable, depending on the facts and circumstances of the entity and the audit, that there are no key audit matters to communicate in the auditor's report.",null,null,null,null,null,null,"CAS 700.C30-31"]
[]
[]
[]
[]
[null,null,null,null,"Considered the following questions:"]
[null,null,null,null," \u009f","Are you satisfied that the proposed engagement report is appropriately worded and dated after the date of this review?",null,null,null,null,null,"CAS 700.16-17"]
[null,null,null,null," \u009f","Where applicable, does the file contain adequate support for any modifications to the report?"]
[null,null,null,null,"Assessed whether new accounting pronouncements have been adequately reflected in the financial statements.",null,null,null,null,null,null,null,false]
[null,null,null,null,"Reviewed the draft Audit Committee RAC - Report. ",null,null,null,"D.1.PRG",null,null,null,false]
[null,null,null,null,"Considered whether you are satisfied that the two-way communication between the auditor and management/TCWG has been adequate for the purpose of the audit:"]
[]
[null,null,null,null," \u009f","Was an overview of the planned scope and timing of the audit provided to TCWG?",null,null,null,null,null,"CAS 260.15"]
[null,null,null,null," \u009f","Were significant deficiencies in internal control communicated in writing to TCWG on a timely basis?",null,null,null,null,null,"CAS 265"]
[null,null,null,null," \u009f","Were significant audit findings communicated and discussed with management and TCWG?",null,null,null,null,null,"CAS 260.16"]
[null,null,null,null,"Reviewed the draft management letter (when applicable).",null,null,null,"D.1.PRG",null,null,null,false]
[null,null,null,null,"Reviewed the summary of uncorrected misstatements (SUM) and evaluated the significance and disposition of corrected and uncorrected misstatements identified during the engagement and in particular those that management has declined to correct",null,null,null,"D.1.PRG",null,null,null,false]
[]
[null,null,null,null,"Other",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,"Details:"]
[]
[]
[null,null,null,"Direct Engagement",null,null,null,null,null,null,null,null,false]
[null,null,null,"Checked those that apply:"]
[null,null,null,null,"Met with the engagement leader and team members to discuss the work conducted and the conclusion reached.",null,null,null,"E.1.PRG",null,null,null,false]
[null,null,null,null,"Reviewed evidence related to key findings and conclusions expressed in the draft report, focussing on sections that you consider as being important and/or high risk.",null,null,null,"E.1.PRG",null,null,null,false]
[null,null,null,null,null,null,null,null,"E.2.PRG"]
[null,null,null,null,"Reviewed the results of the audit work and the appropriateness of the key judgments made, particularly in high-risk areas.",null,null,null,"E.1.PRG",null,null,null,false]
[null,null,null,null,"Ensured that the engagement leader was satisfied with the evidence used to support key findings and conclusions expressed in the report.",null,null,null,"E.1.PRG",null,null,null,false]
[null,null,null,null,"Reviewed the draft report amended following comments received from the audited entity and discussed significant changes made since the initial draft assurance report.",null,null,null,"E.1.PRG",null,null,"CSAE 3001.73(n)",false]
[null,null,null,null,"Discussed the planned date of the audit report with the engagement leader and the importance that all linked events have occurred before the reporting date.",null,null,null,null,null,null,null,false]
[null,null,null,null,"\nNote: For a complete list of the events that have to occur before the date of the report could be established see section 'Report content approval and date of the report' (OAG Audit 8017).\n"]
[]
[null,null,null,null,"Reviewed the disposition of entity comments regarding the draft report.",null,null,null,"E.1.PRG",null,null,null,false]
[null,null,null,null,"Evaluated the significance of any disagreements between the audited entity and the assurance team relating to matters discussed in the assurance engagement report.",null,null,null,"E.1.PRG",null,null,null,false]
[]
[null,null,null,null,"Reviewed the management representation letter and ensured that:",null,null,null,null,null,null,"CSAE 3001.61",false]
[null,null,null,null,"\u009f","it has provided the practitioner with all information of which the appropriate party(ies) is aware that has been requested or that could significantly affect the findings or the conclusion of the assurance report; and"]
[]
[null,null,null,null,"\u009f","the letter is dated prior to, but close to the date of the audit report."]
[null,null,null,null,"Other",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,"Details:"]
[]
[]
[null,null,"External communications - Conclusion:"]
[null,null,null,null,null,"No issues identified, or",null,null,null,null,null,null,false]
[null,null,null,null,null,"Issues identified",null,null,null,null,null,null,false]
[]
[null,null,null,null,null,"Details:"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"Engagement quality review completion"]
[]
[null,"5.","Concluded whether all concerns (that the significant judgments made by the engagement team, or the conclusions reached thereon, are not appropriate) have been resolved to the engagement quality reviewer's satisfaction.",null,null,null,null,null,null,null,null,"CSQM 2.26"]
[]
[null,null,null,"All concerns have been resolved to the engagement quality reviewer's satisfaction, or",null,null,null,null,null,null,null,null,false]
[null,null,null,"There are still concerns that are not resolved to the engagement quality reviewer's satisfaction and notified the principal of methodology in Audit Services and the AAGs of the applicable practice that the engagement quality review cannot be completed",null,null,null,null,null,null,null,null,false]
[]
[null,null,null,null,"Added link to notification sent in the Links column",null,null,null,null,null,null,"CSQM 2.30(d)",false]
[null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"6.","Once the requirements in CSQM 2 with respect to the performance of the engagement quality review have been fulfilled, notified the engagement leader that the engagement quality review is complete. Included the date of completion in the notification. \nNote: The engagement leader is precluded from dating the engagement report until notification has been received from the engagement quality reviewer that the engagement quality review is complete.",null,null,null,null,null,null,null,null,"CSQM 2.27"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"CSQM 2.24(b), CAS 220.36(d), A104"]
[null,null,null,null,null,null,null,null,null,null,null,"CSAE 3001.73(n)(ii)"]
[null,null,null,"Added link to notification sent in the Links column",null,null,null,null,null,null,null,"CSQM 2.30(d)",false]
[null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,null,"Note - Completion of the engagement quality review means the engagement quality reviewer completed the minimum review set out in the Engagement Quality Reviewer Checklist, including the appropriate resolution of any differences of opinion between the engagement team and the engagement quality reviewer.",null,null,null,null,null,null,null,null,"CSQM 2.A53"]
[]
[]
[null,"Engagement quality review documentation"]
[]
[null,"7.","Documented any comments and significant matters arising from the engagement quality review and how any issues were resolved*.  ",null,null,null,null,null,"D.3.PRG",null,null,"CSQM 2.30"]
[null,null,null,"Documented using the disposition table in the EQR Comments tab, or",null,null,null,null,null,null,null,null,false]
[null,null,null,"Documented in provided link",null,null,null,null,null,null,null,null,false]
[null,null,null,"* Agreement to the disposition of the comments and resolution of difference of opinion is evidenced by signing-off on disposition of comments when there are no unresolved matters"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"8.","Completed the documentation of the engagement quality review by performing each of the following:  ",null,null,null,null,null,null,null,null,"CSQM 2.30"]
[null,null," \u009f","Signed-off on disposition of comments once all issues have been resolved",null,null,null,null,"B.2.PRG"]
[null,null," \u009f","Signed-off appropriate audit procedures and documents that have been reviewed in the audit file"]
[null,null," \u009f","For an annual audit, provided Audit Report Approval by signing off the report as \"Reviewed\". For a direct engagement, provided Report Content Approval by signing off the report as \"Reviewed\" after the internal specialists.",null,null,null,null,"E.3.PRG"]
[]
[null,null,null,null,"No issues identified, or",null,null,null,null,null,null,null,false]
[null,null,null,null,"Issues identified",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,"Details:"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"Engagement quality reviewer - Completion sign off"]
[]
[null,null,"Significant matters and significant judgments"]
[null,null," \u009f","I have discussed the significant matters and significant judgments made with the engagement leader and have reviewed selected audit documentation relating to significant judgments the engagement team has made and conclusions reached as follows: ",null,null,null,null,null,null,null,"CSQM 2.25(b),(c),"]
[]
[null,null,null," \u009f","Any changes to the engagement team's initial evaluation independence matters",null,null,null,null,null,null,"CSQM 2.25(d)"]
[null,null,null," \u009f","Any changes to the evaluation of significant risks added and the planned responses"]
[null,null,null," \u009f","All matters involving significant judgments (e.g., significance and disposition of misstatements and matters to be communicated to those charged with governance or other parties)"]
[]
[null,null,null," \u009f","Other documentation of key decisions"]
[null,null," \u009f","Appropriate consultation has taken place on matters involving differences of opinion or other difficult or contentious matters, if any, and the conclusions arising from those consultations have been appropriately documented.",null,null,null,null,null,null,null,"CSQM 2.25(e),"]
[]
[null,null," \u009f","The engagement leader has been sufficiently and appropriately involved throughout the planning phase to form the basis for determining that significant judgments made and the conclusion reached are appropriate.",null,null,null,null,null,null,null,"CSQM 2.25(f)"]
[]
[]
[null,null,"Review of assurance report"]
[null,null,"Select the type of engagement below:"]
[null,null,null,"Annual Audit, or",null,null,null,null,null,null,null,null,false]
[null,null,"Review of financial statements and auditor's report"]
[null,null," \u009f","I have reviewed the financial statements and the proposed audit report and, based on evaluation of the conclusions reached in forming the audit report*, consider the audit report (including, where applicable, the proposed description of key audit matters addressing why each matter is considered to be of most significance to the audit and how the matter was addressed in the audit) to be appropriate.",null,null,null,null,null,null,null,"CSQM 2.25(g)"]
[]
[]
[null,null,null,"*For listed entities or other entities where we are communicating key audit matters in our audit report, the conclusions reached by the engagement team in formulating the audit report include determining key audit matters to be included in the audit report. "]
[]
[null,null,null,"Direct Engagement",null,null,null,null,null,null,null,null,false]
[null,null,"Review of assurance report and, if applicable, subject matter information"]
[null,null," \u009f","I have reviewed the final assurance report and, if applicable, subject matter information and, based on evaluation of the conclusions reached in forming the assurance report, consider the assurance report (including, where applicable, the proposed description of matters relating to the significant judgments made by the engagement team) to be appropriate.",null,null,null,null,null,null,null,"CSQM 2.25(g)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,null,"By preparing this procedure, I confirm that I have evaluated the matters above, that all concerns have been resolved to my satisfaction and that my review is complete. If the level of my involvement is not considered to be clear from marking this procedure as prepared combined with, where applicable, marking any other procedures as reviewed, I have added further commentary in the additional documentation section above (accessible using '+' symbol) or in the EQR Comments tab.",null,null,null,null,null,null,null,null,"CSQM 2.26"]

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[null,"PROTECTED A (when completed)"]
[null,"EQR Comments / Queries to be addressed by the Team"]
[null,"S – Significant issue, team response is requested / C – Comments, for consideration by the audit team, no response necessary"]
[null,"Comment / Query","Type","Response / Disposition"]
[null,"All Significant matters should be addressed by the team and agreed to by the Engagement quality reviewer","S / C"]