Archived 2015 Team 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.

If you are a team captain and would like to email the Engagement Profile to the firm, we have provided files containing only the Profiles. In these files, the section number is included in the header on all pages and the title is included in the header on odd-numbered pages. A "P" has been added to the checklist section number to differentiate between these files and the regular checklists.

Download the
Engagement Profiles.


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.

4,000 System Reviews

Section
Number
Last Modified
Section Title
4,100 5/1/2015 Instructions to Firms Having A System Review
4,200 5/1/2015 Instructions to Reviewers Performing System Reviews
4,250 1/1/2015 Examples of Deficiencies and Case Studies on Writing Deficiencies
4,300 5/1/2015 Quality Control Policies and Procedures Documentation Questionnaire for a Sole Practitioner with No Personnel
4,400 5/1/2015 Quality Control Policies and Procedures Documentation Questionnaire for Firms with Two or More Personnel
4,500 5/1/2015 Guidelines for Review of Quality Control Policies and Procedures for a Sole Practitioner with No Personnel
4,600 5/1/2015 Guidelines for Review of Quality Control Policies and Procedures for Firms with Two or More Personnel
4,700 5/1/2015   Staff Interview Questionnaire
4,750 2/20/2009
Managing Partner/Chief Executive Officer Interview

4,800

Oct. 2015
(prev. 5/1/ 2015)
Summary Review Memorandum - Fillable PDF
4,850 12/19/2012
Disposition of the Matter for Further Consideration Form
4,900 1/1/2015   Team Captain Checklists - Fillable PDF
4,950a 12/30/2013
Instructions for Use of Matter for Further Consideration (MFC) Form for System Reviews
4,950b 12/30/2013
Matter for Further Consideration (MFC) Form for System Reviews
4960a 1/1/2015 Instructions for Use of Findings for Further Consideration (FFC) Form for System Reviews
4960b 1/1/2015 Findings for Further Consideration (FFC) Form for System Reviews


Section 5,000 System Reviews of Firms Closely Aligned With Non-CPA Owned Entities

Section Number Last Modified
Section Title
5,100  5/1/2015   Quality Control Policies and Procedures Documentation Questionnaire Supplement for Non-CPA Owned Entities Closely Aligned with a CPA Firm
5,200  5/1/2015   Supplemental Guidelines for Review of Quality Control Policies and Procedures for Non-CPA Owned Entities Closely Aligned with a CPA Firm
5,300  5/1/2015   Staff Interview Questionnaire for Non-CPA Owned Entities Closely Aligned with a CPA Firm


Section 20,000 Peer Review Engagement Checklists - System Reviews

Section Number Last Modified
Section Title
20,000  5/1/2015   Table of Contents
20,100  5/1/2015   Instructions for Use of Peer Review Engagement Checklists
20,200 5/1/2015
General Compilation Engagement Checklist (For engagements performed in accordance with SSARS No. 19, Compilation and Review Engagements)
20,200A  5/1/2015   General Compilation Engagement Checklist (For engagements performed in accordance with SSARS No. 21, Statement for Accounting and Review Services: Clarification and Recodification)
20,250  5/12015   General Preparation Engagement Checklist (For engagements performed in accordance with SSARS No. 21, Statement for Accounting and Review Services: Clarification and Recodification)
20,300  5/1/2015   General Review Engagement Checklist (For engagements performed in accordance with SSARS No. 19, Compilation and Review Engagements)
20,300A  5/1/2015   General Review Engagement Checklist (For engagements performed in accordance with SSARS No. 21, Statement for Accounting and Review Services: Clarification and Recodification)
20,400  5/1/2015   General Audit Engagement Checklist
20,500  Nov. 2015
(prev. 5/1/2015)
  Governmental Audit Engagement Checklist
20,600  Nov. 2015 (prev. 5/1/2015)   Not-for-Profit Audit Engagement Checklist
20,700 Oct. 2015
 (prev. 5/1/2015)
  Employee Benefit Plan Audit Engagement Checklist
20,800  5/1/2015   Prospective Financial Statement Engagement Checklist
20,900  5/1/2015   Agreed-Upon Procedures Engagement Checklist
21,000  5/1/2015   Other Attestation Engagement Checklist
21,050  5/1/2015   Review Attestation Engagement Checklist
21,100  5/1/2015   Reporting on Controls at a Service Organization Checklist (SOC1 ® Reports)
21,150  5/1/2015   Reporting on Controls at a Service Organization Checklist (SOC2 ® Reports)
21,200  4/1/2014   Public Company Accounting Oversight Board Audit Engagement Checklist
22,000 1/1/2015
Engagement Checklist Supplements - System Reviews
22,010 4/1/2014
Supplemental Checklist for Review of Banks and Savings Institutions Audit Engagements (For Financial Statements With Periods Ending on or after December 15, 2012)
22,040 4/1/2014
Supplemental Checklist for Review of Construction Contractor Engagements
22,060 4/1/2014
Supplemental Checklist for Review of Common Interest Realty Associations (For Financial Statements With Periods Ending on or after December 15, 2012)
22,070 4/1/2014
Supplemental Checklist for Review of Engagements of Health Care Organizations
22,080 4/1/2014
Supplemental Checklist for Review of Audits of For-Profit Housing and Urban Development (HUD) Engagements (For Financial Statements With Periods Ending on or after December 15, 2012)
22,090 4/1/2014

Supplemental Checklist for Review of Personal Financial Statement Engagements (For Financial Statements With Periods Ending on or after December 15, 2012)

22,100A Nov. 2015
(prev. 4/1/2014)

Part A Supplemental Checklist for Review of Single Audit Act/A-133 Engagements (For Financial Statements With Periods Ending on or after December 15, 2012)
22,100B Nov. 2015
(prev. 4/1/2014)

Part B Supplemental Checklist for Review of Single Audit Act/A-133 Engagements (For Financial Statements With Periods Ending on or after December 15, 2012)
22,110 Nov. 2015
(prev. 4/1/2014)

Supplemental Checklist for Review of Audit Engagements Performed in Accordance With Government Auditing Standards (Yellow Book) December 2011 Revision
22,120 Nov. 2015
(prev. 4/1/2014)

Supplemental Checklist for Review of Agreed Upon Procedures and Other Attestation Engagements Performed in Accordance With Government Auditing Standards (Yellow Book) December 2011 Revision
22,160  5/1/2015   Supplemental Checklist for Review of Broker-Dealer Audit Engagements
22,300  5/1/2015   Financial Reporting and Disclosure Checklist
22,400
4/1/2014

FRF for SMEsTM Financial Reporting and Disclosure Checklist
22,500 4/1/2014 IFRS Financial Reporting and Disclosure Checklist (for Financial Statements with Years Beginning on or After January 1, 2013)



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