A peer reviewer is not allowed to examine the attendance records of the article assistants. Comment
Sir, I am unable to frame answer for the above question. Can you please guide the framing for this answer also.
SCOPE OF PEER REVIEW
The Statement on Peer Review lays down the scope of review to be conducted as under:
The Peer Review process shall apply to all the assurance services provided by a Practice Unit.
1. Once a Practice Unit is selected for Review, its assurance engagement records pertaining to the Peer Review Period shall be subjected to Review.
2. The Review shall cover:
(i) Compliance with Technical, Professional and Ethical Standards.
(ii) Quality of reporting.
(iii) Systems and procedures for carrying out assurance services.
(iv) Training programmes for staff (including articled and audit assistants) concerned with assurance functions, including availability of appropriate infrastructure.
(v) Compliance with directions and / or guidelines issued by the Council to the Members, including Fees to be charged, Number of audits undertaken, register for Assurance Engagements conducted during the year and such other related records.
(vi) Compliance with directions and / or guidelines issued by the Council in relating to article assistants and / or audit assistants, including attendance register, work diaries, stipend payments, and such other related records.