ENGAGEMENT QUALITY REVIEWER

Objective

(a)       The objective of this project is to develop provisions for the Code addressing threats that may be created when an individual who was previously involved in an

            audit or other assurance engagement (whether as the engagement partner or as another member of the engagement team) is appointed as the EQR on the

            same engagement.

(b)       The project is focused on audit and other assurance engagements for which an engagement quality review is determined to be an appropriate response to an

            assessed quality risk pursuant to [proposed] ISQM 1.2 

Project Contact

• Carla Vijian

Working Group

• Sylvie Soulier, Chair, former IESBA Member
• Mike Ashley, IESBA Member
• Denise Canavan, IESBA Technical Advisor