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Cold file audit compliance review

This helpsheet provides a checklist of matters to be addressed when conducting an audit compliance cold file review in accordance with the Audit Regulations and Guidance for Registered Auditors regulated by the ICAEW and the International Standard on Quality Control (UK & Ireland) (ISQC 1).

Issued: September 2013
Last reviewed: September 2015

A Word version of the checklist is available to download and complete. There is also a Word version of Appendix 1 - draft external reviewer declaration available for use.