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Sunday, September 26, 2010

Peer Review: Some Finer Points

Can a reviewer visit clients of the PU?

Ans: No, he cannot , under any circumstances , communicate with or visit the clients’ of the PU

Can a reviewer visit branches of a PU?

Ans: Yes, he may visit a branch if the turnover of attestation functions of that branch is more than one million Rupees.

Basic Elements of Reviewer's Report

1. Title

2. Scope Paragraph

3. Opinion Paragraph

4. Limitations

5. Suggestions

6. Reference to preliminary report

7. Date of the report

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