1. Quality Assurance
Session 6

2. Quality Assurance
Supervision and Quality Assurance
First stage review
Second stage review
Quality control review

3. Supervision and Quality Assurance
Assignment Managers should be actively involved in:
Assignment planning;
Progress control; and
Review

4. Level of scrutiny depends upon
First Stage Review
Assignment Manager should review all working papers in support of the audit and evidence this review
Level of scrutiny depends upon
nature of the area,
its materiality,
the entity risk and
complexity of audit judgements involved

5. Second Stage Review
The Assignment Director should perform a review of the working papers in sufficient detail to be satisfied that:
audit has been conducted in accordance with appropriate Standards;
working papers contain sufficient and appropriate evidence to support the management letter;
proposed management letter or report is appropriate and supported by the audit evidence

6. Quality Control Review
Each review determines whether:
the audit has been properly planned and identified risks have received adequate attention;
conclusions on areas of judgment are explained in and supported by the working papers;
the wording of the report or management letter points is appropriate and conforms to relevant Standards;
the working papers meet the requirements of Auditing Standards in respect of documentation