Audit Quality Control Reviewer Responsibilities

Audit Quality Control Reviewer Responsibilities

Audit quality control reviewer performs quality control review of the audit. The main responsibility of audit engagement review is to objectively evaluate the judgments of the audit team and conclusion drawn by the audit team. 

The audit quality control reviewer must have professional qualification and required experience for performance of aforesaid tasks. The quality control review may be an individual or a team of professionals.

1.    Evaluation of Judgment

Audit review evaluated the significant judgment made by the audit team. Audit reviewer checks the appropriateness of that judgment in the relevant circumstances.

2.    Evaluation of Conclusion

Audit reviewer also evaluates the conclusion drawn by the audit team based on the significant judgment. Reviewer ensures that conclusion drawn is appropriate in the circumstance and based on the audit evidence.