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How We Work - Audit Quality Review Board (AQRB)

How We Work



AQRB will monitor the relevant quality and independence processes of audit firms who have voluntarily entered into an agreement with AQRB by:



1.
Facilitating the completion of Quality Control Reports by Participating Audit Firms (PAFs).

2.
Reviewing processes of Participating Monitored Audit Firms (PMAFs) and producing reports from those reviews.

3.
Reporting to the public at least annually on the monitoring process.