Technical
File Reviews
To help to ensure compliance with ISQC 1 and ISA 220, HAT undertakes hot and cold quality file reviews on corporate and specialist audit files, and corporate and unincorporated non-audit files. File reviews can be tailored to your requirements, however, the most common file reviews are:
- Standard File Reviews, which cover:
- Planning
- Review
- Finalisation
- Audit evidence (fieldwork for non-audits)
- The permanent audit file
- Efficiency File Reviews - this is a more detailed review which is specifically designed to improve efficiency on audit files.
