WORKING PAPER
QR2 · Engagement quality review — if applicable
Engagement binder
Not startedRevision 1
SQMS 2Authoritative sources
Audit procedures
4 procedures · 0% completed
QR2.01
Document applicability and reviewer eligibility, independence and competence.
QR2.02
Evaluate significant judgments, conclusions and selected documentation.
QR2.03
Resolve outstanding EQR concerns before report release where required.
QR2.04
Retain reviewer conclusions, completion notification and dates.
Conclusion
Preparation & review
Multi-level sign-off: preparer, then reviewer, then partner. Sign-offs apply to the saved revision; changes require renewed review.
Sign-off history
No sign-offs recorded for this working paper yet.