Peer Review – Checklist for Preliminary Review Procedures
Peer Review Checklist related to Preliminary Review Procedures Sl. No. Item Key Checks / Clarifications 1 Pre-audit meeting minutes Available & documented 2 Appointment letter with terms, resolution, and audit fees method Mandatory review 3 ADT-1 filing & NOC from predecessor auditor (for first audit) Verify records & ROC filings 4 Audit risk assessment …