> For the complete documentation index, see [llms.txt](https://engyon.gitbook.io/engyon/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://engyon.gitbook.io/engyon/en/frequently-asked-questions/procedures/procedures-mandatory-for-engagement-leader-review.md).

# Procedure steps mandatory for review by EA

Question: which procedures are mandatory for review by an Engagement leader (EA)? And which must be performed by the EA?

Procedures that must be reviewed by at least one Engagement leader:

Planning

1. Engagement acceptance (and continuance)
2. Going concern assumption ex ante
3. Team meeting (entire section)
4. Materiality
5. Evaluation of the risk assessment (incl. group risk assessment), evaluation of interim audit, and for group audits the 'confirmation and review of the deliverables for group components' (entire section).
6. Fraud discussion with the client
7. The 'risk assessment' view

Execution

7. Going concern assumption in the financial statements
8. Add audit of the financial statements and management report
9. Execution of conclusion on the procedures of a line item associated with a significant risk

Completion

9. Going concern assumption ex post
10. Update previous assessments
11. Communication with those charged with governance
12. Final analytical procedures
13. Evaluation of the nature of the auditor's report including evaluation of misstatements
14. Evaluation at group level
15. Auditor's report<br>

Procedures that must be performed by an Engagement leader:

1. Quality assurance