Managing Partners' Perceptions of Peer Review.

Key Points

• This research aims to understand how peer review influences auditing practices in the United States.
• Evaluated the role of peer review in ensuring compliance with auditing standards.
• Assessed both the benefits and costs associated with peer review.
• Examined partners' attitudes towards the peer review process.
• Identified peer review as a key factor for compliance with auditing standards.
• Highlighted various benefits, including improved auditing practices and increased compliance.
• Documented partners' generally positive attitude toward the peer review process.