While the AICPA administers a peer review program for CPA
While the AICPA administers a peer review program for CPA firms, the PCAOB staff performs practice inspections.
a. Identify the two basic types of peer review.
b. On what part of a firm’s practice does the PCAOB staff focus its inspections?
c. Describe a PCAOB inspection.
d. Describe how the PCAOB staff selects an audit engagement for inspection.

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