The Detailed Audit Workpaper Review:
This is the first level of review conducted by the in-charge auditor in the field. 

The Engagement Review: 
This is the second level of review that is completed at our DZA offices. Subsequent to review by the Engagement Partner, we release drafts of our written documents.  

The Engagement Quality Control Review:
This is the final level of review and is completed by a technical expert with no significant involvement in the engagement. The purpose of this final process is to ensure the report and supporting work adheres to technical standards.