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3.0 Credits

Upper-level reviewers have significant responsibilities for ensuring high quality audit engagements. Unfortunately, deficient audits have serious negative consequences for both the CPA firm and the profession as a whole. This module highlights the most important considerations for those with quality control responsibilities on audit engagements.


  • Discuss how to avoid common peer review comments
  • Describe important quality control standards
  • Explain the importance of upper level workpapers reviews

Major Topics

  • Common peer review deficiencies
  • Important considerations of second-level and other upper-level reviewers
  • Quality Control Standards requirements
  • PCAOB Inspections
  • Identifying potential peer review issues

Designed For

Accountants with audit quality control responsibilities


Experience on complex audit engagements