The following materials are available to assist you in conducting engagement reviews for firms that perform no audits:
| Section
No. |
Checklist/Document |
| 6000 |
Engagement Reviews |
| 6100 |
Instructions to Firms Having an Engagement Review |
| 6200 |
Instructions to Reviewers Performing Engagement Reviews |
| 6250 |
Examples of Deficiencies That Might Be Included in an Engagement Review Report |
| 6300 |
Review Captain's Checklist |
| 6400 |
Engagement Statistics Data Sheet |
| 6500a |
Instructions for Use of Matter for Further Consideration (MFC) Forms for Engagement Reviews |
| 6500b |
Matter for Further Consideration (MFC) Form for Engagement Reviews |
| 6600a |
Instructions for Use of Findings for Further Consideration (FFC) Forms for Engagement Reviews |
| 6600b |
Finding for Further Consideration (FFC) Form for Engagement Reviews |
| 23,000 |
Peer Review Engagement Checklist Table of Contents |
| 23,100 |
Updated Instructions for Use of Reviewer's Engagement Checklists—Engagement Reviews |
| 23,200 |
Updated Engagement Reviews—General |
| 23,300 |
Updated 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 |
Updated Financial Reporting and Disclosure 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.
