What does engagement quality review mean on the CPA exam?
Engagement quality review. An objective evaluation of the significant judgments and the conclusions reached, performed by someone not on the engagement team before the report is released.
Defined against AS 1220.
Which CPA exam sections use engagement quality review?
Engagement quality review appears in the AUD section of the CPA exam.
Other names for engagement quality review
engagement quality reviewer
Related terms
- retrospective review: Comparing last period's accounting estimates against what actually happened, to see whether management's judgments lean consistently in one direction.
- complementary user entity controls: Controls a service organization assumes its customers are running.