Post-Implementation Review of AS 1220, Engagement Quality Review

December 19, 2018

Published: PCAOB

The PCAOB staff have completed a post-implementation review of AS 1220, Engagement Quality Review. The review of AS 1220 is the PCAOB’s first post-implementation review. The review includes key findings, messages for auditors and audit committees, and enhancements to achieve more effective reviews.

Further details regarding the review of AS 1220, including technical details of the statistical analyses, are presented in a separate staff white paper.

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