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Appendix B AICPA Peer Review Program ENGAGEMENT ...

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The document outlines the AICPA Peer Review Program's engagement questionnaire, which is to be completed by reviewed firms. It includes sections for general data about the engagement, nature of services provided, financial statements included, and specific engagement questions related to compliance with professional standards. The purpose is to ensure that firms adhere to required practices in accounting and review services.

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What are the types of audit engagement?

Main types of audit engagements and services include: External Audit. Internal Audit. Forensic Audit. Public Sector Audit. Tax Audit. Information System Audit. Environmental Social Audit. Compliance Audit.

What is the checklist for audit peer review?

Legal confirmations (if applicable) ensuring cross referenced to the file and the current outcome from the date of the letter to the audit report documented. Evidence of review of legal expense accounts to ascertain completeness of legal matters.

What engagements are subject to peer review?

Firms performing only full or non disclosure compilation engagements are subject to peer review under the AICPA peer review standards.

What are the types of engagements in AICPA?

Under the AICPAs Statement on Standards for Valuation Services, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset (VS Section 100 or SSVS), there are two types of engagements to estimate value: 1) a valuation engagement, and 2) a calculation engagement.

What are SSAe engagements?

Statements on Standards for Attestation Engagements (SSAEs) are applicable to the preparation and issuance of attestation reports for nonissuers (that is, entities who are not issuers as defined by the Sarbanes-Oxley Act, and entities whose attestation engagements are not required to be conducted ing to the PCAOB

What is the purpose of the AICPA peer review program?

The AICPA peer review program relies on highly trained professionals who review one anothers work ing to the highest ethical and professional standards to produce a quality service and protect the public interest. The program also continually evolves to drive further improvement.

What are the three types of attestation engagements?

The following are the three types of attestation engagements: Examination engagement. Review engagement. Agreed-upon procedures engagement.

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