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Cold File Reviews

Compliance Consultants

HAT can undertake quality control (cold) reviews on all types of audit assignment to allow you to comply with ISQC1 and ISA 220. Our experienced reviewers can also untertake 'hot' reviews including those on high risk or listed clients.

At the end of each review, we will discuss our findings in detail with you and issue you with a clear report containing our findings, recommendations and a clear conclusion.

All reviews are undertaken by an appropriately experienced member of the HAT team.

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To ensure that we are able to complete and return files within your timescales, we work to the following timescale:

  • We require at least five working days notice of a file review being required by you; and
  • As it may not always be possible to schedule a file to be reviewed immediately it arrives in the office, we reserve the right to take up to five working days to complete the review once the file has arrived in the office.

Therefore, if a file arrives in the office for a review for which we have not received prior notice, we reserve the right to take up to ten working days to complete the review. It is possible that we may be able to complete the file in a shorter timescale than these, but this will depend upon staff availability, and pre-arranged commitments. Please note that whilst we endeavour to complete reviews in accordance with this timescale, if a large number of files are received for review at the same time, we cannot guarantee to meet these timescales. If you have a tight deadline for completion, I am sure you can appreciate we will insist on advance notice so we can assist you.