Quality Review is an engagement that needs to be carried out in a manner that ensures that the work performed by the Quality Reviewer and the review team meets the professional standards established by ICSI. A well-plann

Planning the Quality Review The nature and extent of the planning required for a review will vary according to the size of the Practice Unit (PU), nature and complexity of the quality control system in PU and the engagements under review, the experience and competence of the review team and any changes that may occur subsequently in the circumstances of the review. The initial planning activities relating to the review would include: Performing procedures regarding the acceptance of the review assignment; Evaluating compliance with independence requirements; Establishing an understanding of the terms of the assignment. The Reviewer should establish an overall review strategy that would set the scope, timing and direction of the Quality Reviewer, and guide the development of plan to conduct the quality review. In establishing the overall review strategy, the Reviewer needs to consider the following: Characteristics of the review assignment that would determine the scope of the review, viz., evaluation of design and implementation of systems and evaluation of compliances; Reporting objectives of the review, to plan the timing of the review and the nature of the communication required with the PU; Factors that, in the Reviewer's judgment, are significant in directing the review team's efforts; and Ascertain the nature, timing and extent of resources necessary to perform the review assignment. Since quality review is essentially an "on-site" engagement, it is important that the on-site visit to the PU is also properly planned. This planning would include: Preparing the checklists of the activities during review process. Preparing a list of documents that would be required from PU for quality review. Coordinating with the PU as to the timing of the visit and the authorized coordinating person/s at PU so as to ensure minimum disruption to the PU.