So the best peer reviewer comes from an audit shop that is a similar size and has a similar mission and follows the same audit standards. The peer reviewer is called a ‘peer’ because ideally they are auditors who are also in the arena trying to follow auditing standards themselves.Īnd you don’t want an auditor from a 100 person audit shop to be the peer reviewer of an audit shop of 3 people because the peer reviewer won’t have empathy for the constraints experienced by a 3 person audit shop! Thumbs up, Buddy! You passed your peer review. Who audits the auditor? A peer reviewer does!Īn auditor’s job is to express an opinion on whether the audit subject matter meets a given criteria.Ī peer reviewer’s job is to express an opinion on whether the auditor is following audit standards. Get ready for your next peer review with this audit peer review checklist.
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