appendixes a. engagement summary form.......................................................................................34（附录a .参与总结形式....................................................................................... 34）.pdf

00-7 MAR 2013 Instructions to Firms Having an Engagement Review 6101 PRP Section 6100 Instructions to Firms Having an Engagement Review Contents Section Paragraph 6100 Instructions to Firms Having an Engagement Review .01–.33 Appendixes A. Engagement Summary Form .34 B. Engagement Questionnaire .35 C. Entities Administering the AICPA Peer Review Program .36 AICPA Peer Review Program Manual PRP §6100 6102 Engagement Reviews 00-7 MAR 2013 .01 The purpose of these instructions is to provide guidance to firms having Engagement Reviews under the AICPA Peer Review Program (the program). Firms should be aware of their peer review responsibilities and require- ments as discussed in the Standards for Performing and Reporting on Peer Reviews (sec. 1000), with an emphasis on paragraphs .01–.19 (sec. 1000 par. .01–.19), as well as these instructions. In addition, all individuals in the firm in- volved in the peer review should read and become familiar with the standards, interpretations, supplemental guidance, and materials relative to the aspect of the review that most directly affects their role in the firm. These individuals should be aware that peer review documents may need to be completed electronically by logging into their account on . If documents cannot be completed electronically, an alternative method acceptable to the AICPA can be used. These instructions should be used for reference on firm-on