Archived 2015 Review Captain Checklists 


 

NEW:  PRPM to remain on Peer Review website, including Team/Review Captain Packages.

To improve audit quality, make the peer review process more efficient and address feedback, the PRPM, including Team/Review Captain Packages, will remain on the peer review website available for download to AICPA members, with some content available to the public (Standards, Interpretations, etc.) The content includes:

 

Engagement checklists,
Supplemental checklists,
Profiles,
Team/Review Captain Package zip files, and
Practice Management Toolkits

 

These materials will also be maintained on the AICPA's Online Professional Library (OPL) for subscribers. Those subscribers will have ability to:

 

Search the PRPM,
Add bookmarks and research notes, and
Link to references in guidance within their other OPL subscriptions

 

Single user and discounted multi-user subscriptions are available for purchase. Multi-user subscriptions are based on the number of concurrent users, i.e. how many firm employees will need access to OPL during the same time frame. For further information, see here, under "multi-user subscription." 

 

Both resources will be kept up to-date. For updates, continue to monitor Reviewer Alerts. Also see Q&A on PRPM in OPL.

 


In performing peer reviews, review teams must complete all relevant programs and checklists issued by the AICPA Peer Review Board in a professional manner. Failure to do so may cause a presumption that the review has not been performed in conformity with the Standards governing the Program.

The checklists have been developed using the latest version of Adobe Acrobat. Accordingly, please ensure you have downloaded the latest version of Adobe Acrobat Reader by clicking the text next to the Adobe icon to the right.


Section 6,000 Engagement Reviews

Section
Number


Last
Modified


Section Title

6,000
4/1/2014
Table of Contents
6,100    5/1/2015   Instructions to Firms Having an Engagement Review
6,200   06/2015    Instructions to Reviewers Performing Engagement Reviews
6,200AP   5/1/2015    Instructions to Reviewers Performing Engagement Reviews - Appendix B-D (fillable PDF)
6,250
12/30/2013
Examples of Deficiencies That Might Be Included in an Engagement Review Report
6,300   Oct. 2015 (prev. 5/1/2015)   Review Captain Summary - Excel File
6,300    5/1/2015   Review Captain Summary - Fillable PDF
6,350
4/1/2014
Disposition of Matters for Further Consideration (DMFC) Form
6,500A
12/19/2012
Instructions for Use of Matter for Further Consideration (MFC) Forms for Engagement Reviews
6,500B
12/19/2012
Matter for Further Consideration (MFC) Form for Engagement Reviews
6,600A 1/1/2015 Instructions for Use of Findings for Further Consideration (FFC) Forms for Engagement Reviews
6,600B
1/1/2015
Finding for Further Consideration Form


Section 23,000 Peer Review Engagement Checklists - Engagement Reviews

Section
Number


Last
Modified


Section Title
23,000    5/1/2015   Table of Contents
23,100    5/1/2015   Instructions for Use of Reviewer's Engagement Checklists - Engagement Reviews
23,200   Oct. 2015 (prev. 5/1/2015)   Engagement Reviews - General (For engagements performed in accordance with SSARS No. 19, Compilation and Review Engagements)
23,200A   Oct. 2015 (prev. 5/1/2015)   Engagement Reviews - General (For engagements performed in accordance with SSARS No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification)
23,300   Oct. 2015 (prev. 5/1/2015)   Engagement Reviews - Compilations that Omit Substantially All Disclosures Checklist (For engagements performed in accordance with SSARS No. 19, Compilation and Review Engagements)
23,300A   Oct. 2015 (prev. 5/1/2015)   Engagement Reviews - Compilations that Omit Substantially All Disclosures Checklist (For engagements performed in accordance with SSARS No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification)
23,400    5/1/2015   Engagement Reviews - Agreed-Upon Procedures Checklist
23,500    5/1/2015   Engagement Reviews - Other Attestation Engagement Checklist
23,600    5/1/2015   Financial Reporting and Disclosure Checklist
23,700

4/1/2014

FRF for SMEsTM Financial Reporting and Disclosure Checklist

 




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