Peer Review Checklists for Review Captains
Please note, older versions of checklists and practice aids are archived here.
In performing peer reviews, review teams must complete all relevant programs and checklists issued by the PRB 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.
Section 6,000 Engagement Reviews
Section 23,000 Peer Review Engagement Checklists - Engagement Reviews
| Section Number | Month Last Modified (Effective First of Subsequent Month) | Section Title | For the review of: |
|---|---|---|---|
| 23,100 | 10/2020 (prev. 04/2019) | Instructions for Use of Reviewer's Engagement Checklists - Engagement Reviews | |
Important October 2020 Update for Engagement Reviews: Checklists to review engagements in an Engagement Review have been replaced by updated engagement checklists that apply to both System and Engagement Reviews. See What’s New in the PRPM articles in Reviewer Alerts for further information. Therefore: |
|||
| If you used to use: | For the review of: | Now use: | Month Last Modified (Effective First of Subsequent Month) |
6100 Appendix B - Engagement Questionnaire |
Compilations/ Preparations/ Reviews |
10/2020 (New) |
|
| 23,200 | Compilations |
20,200 - General Compilation Engagement Checklist for engagements performed in accordance with SSARS | 10/2020 (prev. 4/2019) |
| 23,250 | Preparations |
20,250 - General Preparation Engagement Checklist for engagements performed in accordance with SSARS | 10/2020 (prev. 4/2019) |
| 23,300 | Reviews |
20,300 - General Review Engagement Checklist for engagements performed in accordance with SSARS | 10/2020 (prev. 4/2019) |
6100 Appendix B - Engagement Questionnaire |
AUPs/ Review Attestations |
10/2020 (New) |
|
| 23,400 | AUPs |
20,900 - Agreed-Upon Procedures Engagement Checklist or 20900A - Agreed-Upon Procedures Engagement Checklist (For Engagements Performed in Accordance with SSAE No. 19) | 10/2020 (prev. 2/2017) |
| 23,500 | Review Attestations |
21,050 - Review Attestation Engagement Checklist | 10/2020 (prev. 4/2018) |
| 23,600 | Financial Reporting & Disclosure |
22,300 - Financial Reporting and Disclosure Checklist | 10/2020 (prev. 4/2020) |
| Zip File | Download all materials for Engagement Reviews | 06/2021 (prev. 10/2020) | |
| Zip File | Download the current Engagement Review Toolkit | 06/2021 (prev. 10/2020) | |
