Question

Please provide a summary of AS 1220

Please provide a summary of AS 1220

Homework Answers

Answer #1

AS 1220 Engagement Quality Review is concerned with the evaluation of the judgements made in the engagement and related conclusions reached. For the purpose, an engagement reviewer is appointed who is a associated person of a registered public accounting firm. ER must be independent and perform quality review with integrity and objectivity. The primary responsibilty of ER is to evaluate whether the engagement documentation that he or she reviewed

  1. Indicates that the engagement team responded appropriately to significant risks, and
  2. Supports the conclusions reached by the engagement team with respect to the matters reviewed.

ER may also provode concurent approval of issuance if he or she is of view that there exist signification engagement deficiency.  

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