Sir, what the reason some assurance service excluded from peer review.? Likea prepare i.t return of clint

1 answer

Ravi Staff September 15, 2018

Peer Review applies to all types of assurances services. Assurance services means as defined in “Framework to Assurance Engagements”  — Which included 2 types Reasonable Assurance (Audit) & Limited Assurance (Review & Others).
Other assignments are left out as they are not part of assurance services and public interest is not involved.
Filing return is not assurance service, management consultancy & compilation are also not assurance services. 


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