In this session, we will go over the common documentation deficiencies noted during monitoring in a review engagement file prepared using the Professional Engagement Guide (PEG) checklists. We will share tips on identifying these deficiencies during a high-level partner review.

In this session, we will cover considerations related to:

• Common documentation issues under CSRE 2400 Sufficiency of review engagement evidence (discussion and analysis)
• Tailoring of the review engagement report and various Reporting deficiencies
• File review tips for compliance with CSRE 2400

** Note that this session was recorded on November 8, 2023. The session material addresses the top 7 review engagement file documentation issues and the possible root cause analysis as to why these deficiencies have been present in practice review findings since the adoption of CSRE 2400. The material remains relevant for those looking to improve documentation and compliance in a review engagement file. **