Peer Review Checklists - Engagement Profiles
Please note, older versions of checklists and practice aids are archived here.
If you would like to email the Engagement Profile to the firm, we have provided files containing only the Profiles.
We added a “P” or the word “Profile” to the checklist section number to differentiate them from the regular checklists.
| Section Number | Month Last Modified (Effective First of Subsequent Month) | Section Title |
|---|---|---|
10/2020 (New) |
Engagement Profile for Engagements Performed in Accordance With SSARS (replaces 20200P, 20250P, 20300P, & 6100 Appendix B "Engagement Questionnaire) |
|
10/2020 (prev. 9/2019) |
General Audit Engagement Checklist |
|
10/2020 (prev. 4/2019) |
Governmental Audit Checklist |
|
10/2020 (prev. 4/2019) |
Not-for-Profit Audit Engagement Checklist |
|
10/2020 (prev. 10/2019) |
Employee Benefit Plan Audit Engagement Checklist |
|
10/2020 (New) |
Engagement Profile for Engagements Performed in Accordance With SSAEs (replaces 20900P, 20900A-P, 21000P, 21050P & 6100 Appendix B "Engagement Questionnaire) |
|
| 21,100P | 12/2017 (prev. 05/2015) | Reporting on Controls at a Service Organization Checklist (SOC 1 ® Reports) (or use SSAE Profile) |
| 21,150P | 9/2018 (prev. 12/2017) | Reporting on Controls at a Service Organization Checklist (SOC 2 ® Reports) (or use SSAE Profile) |
| 21,200P | 9/2018 (prev. 5/2018) | Public Company Accounting Oversight Board (PCAOB) Audit Engagement Checklist |
| 21,300P | 4/2020 (prev. 4/2019) | SEC-Registered Broker-Dealer Audit and Attest Engagements Checklist (see May 2021 Reviewer Alert article “SEC Registered Broker-Dealers Removed from the Scope of Peer Review”) |
| Zip File | 06/2021 (prev. 10/2020) | Download all Engagement Checklist Profiles (for System and Engagement Reviews) |
