Expecting a visit from ICAEW's Quality Assurance Department? As they explain here, the experience will probably be far more positive and constructive than you image.
Audit & Beyond, October 2012
Audit and Assurance Faculty magazine articles, October 2012.
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Reasons for a cold file review range from regulatory requirements, through higher-risk jobs, to pre-planning for the next year, but they can also help audit firms identify where they can improve efficiency.