Revision : 2
Record Description : Prepared for each audit conducted by an IPA firm. Each file contains, but is not limited to, a copy of the audit report package submitted by the IPA firm, a QA report checklist, database reports (printouts) regarding the audit and copies of correspondence prepared by Quality Assurance. If a work paper review is also performed, the file will contain a QA working paper checklist, correspondence to the IPA/Client regarding the working paper review issues, and the IPA response to the issues.