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Auditing Standard ASQM 2 Engagement Quality Reviews
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Department of the Treasury
This item is authorised by the following titles:
Australian Securities and Investments Commission Act 2001
Corporations Act 2001
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F2021L00416
06 April 2021
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13 December 2023
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Engagement quality review – An objective evaluation of the significant judgements made by the engagement team and the conclusions reached thereon, performed by the engagement quality reviewer and completed on or before the date of the engagement report.
The engagement team regarding the nature and circumstances of the engagement and the entity; and
The firm related to the firm’s monitoring and remediation process, in particular identified deficiencies that may relate to, or affect, the areas involving significant judgements made by the engagement team.
The basis for making those significant judgements, including, when applicable to the type of engagement, the exercise of professional scepticism by the engagement team;
Whether the engagement documentation supports the conclusions reached; and