For those of you working solo or in small firms, do you have anyone peer review your audit work before sending to clients? Worried I might be missing things without a second set of eyes.
Peer review process - who checks your work?
Brett, I've partnered with another auditor in town for peer reviews. We trade off checking each other's work on large accounts. Takes an extra day but caught several errors that would have been embarrassing with clients.
Ian's got the right idea. I also run my calculations past my CPA during tax season - he's not a utility expert but good with numbers and catches arithmetic errors I miss. Sometimes fresh perspective is more valuable than subject matter expertise.
For what it's worth, I've found this forum to be helpful for informal peer review. Posted a tricky demand ratchet question last year and got great feedback that helped me find an additional $12K in savings I'd missed initially.