The following materials are available to assist you in conducting engagement and report reviews for firms that perform no audits:
| Section
No. |
Checklist/Document |
| 6100 |
Instructions to Firms Having an Engagement Review |
| 6200 |
Instructions to Reviewers Performing Engagement Reviews |
| 6300 |
Instructions for Use of Matter for Further Consideration Forms—Engagement Reviews |
| 6400 |
Engagement Statistics Data Sheet—Engagement Reviews |
| |
|
7100 |
Instructions to Firms Having a Report Review |
| 7200 |
Instructions to Reviewers Performing Report Reviews |
| 7300 |
Instructions for Use of Matter for Further Consideration Forms—Report Reviews |
| 7400 |
Engagement Statistics Data Sheet—Report Reviews |
| |
|
| 23,100 |
Instructions for Use of Reviewer's Engagement Checklists—Engagement Reviews |
| 23,200 | Engagement Reviews—General |
| 23,300 | Engagement Reviews—Compilations That Omit Substantially All Disclosures Checklist |
| 23,400 | Engagement Reviews-Agreed-Upon Procedures Engagement Checklist |
| 23,500 | Engagement Reviews—Other Attestation Engagement Checklist |
| 23,600 |
Financial Reporting and Disclosure Checklist |
| |
|
| 24,100 |
Instructions for use of Reviewer's Engagement Checklist—Report Reviews |
| 24,200 | Report Reviews—Compilations That Omit Substantially All Disclosures Checklist |
Failure to complete all relevant programs and
checklists in a professional manner creates the presumption that
the review has not been performed in conformity with the
Standards for Performing and Reporting on Peer Reviews. The
Standards can be obtained from the AICPA peer review website
at http://www.aicpa.org/members/div/practmon/pr_stds.htm.
