JK has been appointed as a reviewer to review the records of practice unit DL & Associates. JK was unaware of the approaches to be used in the review process of attestation services engagement records. Guide JK as a

The reviewer JK may adopt a compliance approach or a substantive approach or a combination of both in the review of attestation services engagement records. (a) Compliance approach - Attestation services engagements The compliance approach is to assess whether proper control procedures have been established by the practice unit to ensure that attestation services are being performed in accordance with Technical Standards. Practice units should have procedures and documentation sufficient to cover each of the key areas. If Members in smaller practices find some of the documentation too elaborate for their clients and they tailor their attestation services documentation to suit their particular circumstances with justification for doing should be provided to the reviewer. If the size of the Practice Unit is small or medium (a matter left to the judgement of the Reviewer), the Compliance Approach may not be appropriate. In such a case, the Reviewer may choose the Substantive Approach for conduct of Review. (b) Substantive approach - Attestation services Engagements A substantive approach will be employed - if the reviewer chooses not to place reliance on the practice unit's general controls on attestation engagements or; is of the opinion that the standard of compliance is not satisfactory or; not appropriate in the case of a specific Practice Unit selected for Peer Review. This approach requires a review of the attestation working papers in order to establish whether the attestation work has been carried out as per norms of Technical Standards.