In performing peer reviews, review teams must complete all relevant programs and checklists issued by the AICPA Peer Review Board in a professional manner. Failure to do so may cause a presumption that the review has not
Source: http://feedproxy.google.com/~r/AICPA_PeerReview/~3/Y3_KeELpqQo/2015TeamCaptainChecklists.aspx
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