2014 Team Captain Checklists 


2014 Team Captain Checklists
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
4,000 12/19/2012
Table of Contents
4,100 04/01/2014
Instructions to Firms Having A System Review
4,200  02/12/2013
Instructions to Reviewers Performing System Reviews
4,250  12/30/2013
Examples of Deficiencies and Case Studies on Writing Deficiencies
4,300  12/30/2013
Quality Control Policies and Procedures Documentation Questionnaire for a Sole Practitioner with No Personnel
4,400  12/30/2013
Quality Control Policies and Procedures Documentation Questionnaire for Firms with Two or More Personnel
4,500  12/30/2013
Guidelines for Review of Quality Control Policies and Procedures for a Sole Practitioner with No Personnel
4,600  12/30/2013
Guidelines for Review of Quality Control Policies and Procedures for Firms with Two or More Personnel
4,700  12/09/2011
Staff Interview Questionnaire
4,750  02/20/2009
Managing Partner/Chief Executive Officer Interview

4,800

  04/01/2014

  Summary Review Memorandum - Excel File
4,800  04/01/2014
Summary Review Memorandum - Fillable PDF
4,850  12/19/2012
Disposition of the Matter for Further Consideration Form

4,900

 04/01/2014

  Team Captain Checklists - Excel File
4,900  04/01/2014
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
4,960a   12/09/2011
Instructions for Use of Findings for Further Consideration (FFC) Form for System Reviews
4,960b   12/09/2011
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
5,000   02/20/2009
Table of Contents
5,100   12/09/2011
Quality Control Policies and Procedures Documentation Questionnaire Supplement for Non-CPA Owned Entities Closely Aligned with a CPA Firm
5,200   12/09/2011
Supplemental Guidelines for Review of Quality Control Policies and Procedures for Non-CPA Owned Entities Closely Aligned with a CPA Firm
5,300   02/20/2009
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   02/12/2013
Table of Contents
20,100   02/12/2013
Instructions for Use of Peer Review Engagement Checklists
20,200   04/01/2014
General Compilation Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2010)
20,300   04/01/2014
General Review Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2010)
20,400   04/01/2014
General Audit Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2012)
20,500   04/01/2014
Governmental Audit Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2012)
20,600   04/01/2014
Not-for-Profit Audit Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2012)
20,700   04/01/2014
Employee Benefit Plan Audit Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2012)
20,800   04/01/2014
Prospective Financial Statement Engagement Checklist
20,900   04/01/2014
Agreed-Upon Procedures Engagement Checklist
21,000   04/01/2014
Other Attestation Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2012)
21,050   04/01/2014
Review Attestation Engagement Checklist (For Financial Statements With Periods Ending on or After December 15, 2012)
21,100   04/01/2014
Reporting on Controls at a Service Organization Checklist (SOC1 Reports)
21,150   04/01/2014
Reporting on Controls at a Service Organization Checklist (SOC2 Reports)
21,200
  04/01/2014   Public Company Accounting Oversight Board Audit Engagement Checklist
22,000   04/01/2014
Engagement Checklist Supplements - System Reviews
22,010   04/01/2014
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   04/01/2014
Supplemental Checklist for Review of Construction Contractor Engagements
22,060   04/01/2014
Supplemental Checklist for Review of Common Interest Realty Associations (For Financial Statements With Periods Ending on or after December 15, 2012)
22,070   04/01/2014
Supplemental Checklist for Review of Engagements of Health Care Organizations
22,080   04/01/2014
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   04/01/2014

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

22,100A   04/01/2014
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   04/01/2014
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   04/01/2014
Supplemental Checklist for Review of Audit Engagements Performed in Accordance With Government Auditing Standards (Yellow Book) December 2011 Revision
22,110A 12/19/2012
Supplemental Checklist for Review of Audit Engagements Performed in Accordance With Government Auditing Standards (Yellow Book) July 2007 Revision
22,120   04/01/2014
Supplemental Checklist for Review of Agreed Upon Procedures and Other Attestation Engagements Performed in Accordance With Government Auditing Standards (Yellow Book) December 2011 Revision
22,120A 12/19/2012
Supplemental Checklist for Review of Agreed Upon Procedures and Other Attestation Engagements Performed in Accordance With Government Auditing Standards (Yellow Book) July 2007 Revision
22,160 12/19/2012
Supplemental Checklist for Review of Broker-Dealer Audit Engagements
22,300   04/01/2014
Financial Reporting and Disclosure Checklist
22,400
  04/01/2014

FRF for SMEsTM Financial Reporting and Disclosure Checklist
22,500   04/01/2014   IFRS Financial Reporting and Disclosure Checklist (for Financial Statements with Years Beginning on or After January 1, 2013)
       
       
       
Section 20,000 Peer Review Engagement Checklists - System Reviews (For Financial Statements With Periods Ending Before December 15, 2012)
       
       
Section Number
Last Modified
  Section Title
 20,400A 12/19/2012
  General Audit Engagement Checklist (For Financial Statements With Periods Ending on or after December 15, 2010)
 20,500A 12/19/2012
  Governmental Audit Engagement Checklist (For Financial Statements With Periods Ending Before December 15, 2012)
 20,600A 12/19/2012
  Not-for-Profit Audit Engagement Checklist (For Financial Statements With Periods Ending Before December 15, 2012)
 20,700A 12/19/2012
  Employee Benefit Plan Audit Engagement Checklist (For Financial Statements With Periods Ending Before December 15, 2012)
 21,000A 02/12/2013
  Other Attestation Engagement Checklist (For Financial Statements With Periods Ending Before December 15, 2012)
 22,010A 12/19/2012
  Supplemental Checklist for Review of Banks and Savings Institutions Audit Engagements (For Financial Statements With Periods Ending Before December 15, 2012)
 22,060A 12/19/2012    Supplemental Checklist for Review of Common Interest Realty Associations (For Financial Statements With Periods Ending Before December 15, 2012)
 22,080A 12/19/2012
  Supplemental Checklist for Review of Audits of For-Profit Housing and Urban Development (HUD) Engagements (For Financial Statements With Periods Ending Before December 15, 2012)

22,090A

12/19/2012   

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

 22,100A-A 12/19/2012
  Part A Supplemental Checklist for Review of Single Audit Act/A-133 Engagements (For Financial Statements With Periods Ending Before December 15, 2012)
22,100A-B
12/19/2012
  Part B Supplemental Checklist for Review of Single Audit Act/A-133 Engagements (For Financial Statements With Periods Ending Before December 15, 2012)
       
       
Zip File 04/01/2014
Download All System Review Team Captain Materials
       
       



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