Quality assurance guides, questionnaires and reports

Quality review program forms and tools (for members):

• Member step-by-step guide
• Sample client authority letter
• Client brochure
• Evaluation of quality review

Quality review program questionnaires (to be completed by the member):

• Practice incorporation questionnaire
• General quality control questionnaire
• Independence audit and assurance services quality control questionnaire

Quality review program forms and tools (for reviewers):

• Reviewer planning document
• Reviewer step-by-step guide
• Reporting guidelines
• Advice of completed quality review
• Advice / assurance of compliance (RMS 1)
• Advice / assurance of compliance (APES 320)

Specific engagement questionnaires (to be completed by reviewers):

• Audit and audit-related service engagement questionnaire
• Compilation and taxation engagement questionnaire
• Corporate secretarial engagements questionnaire
• Forensic accounting engagements questionnaire
• Review of management consulting engagements questionnaire
• Insolvency engagement questionnaire  

Quality review program working paper file tools (for reviewers):

• Working paper file index / checklist
• Working paper file section dividers

Pro-forma quality assurance review reports which are prepared by the reviewer and issued to members upon the completion of the review:

• Accept report
• Assurance report
• Follow-up review
• Report on follow-up review accept
• Report on follow-up review assurance to be provided
• Report on follow-up review further follow-up review
• Reporting guidelines

This page is available online at:
http://www.cpaaustralia.com.au/cps/rde/xchg/cpa/hs.xsl/981_18538_ENA_HTML.htm