According to PCAOB standards, each of the following items of information should be included in the documentation of and engagement quality review except:

According to PCAOB standards, each of the following items of information should be included in the documentation of an engagement quality review, except: Identification of the engagement quality reviewer and others who assisted the reviewer. Identification of the documents reviewed by the engagement quality reviewer and others who assisted the reviewer. The date on which the engagement quality reviewer provided concurring approval of issuance. An assessment by the engagement quality reviewer of the instances of fraud identified by the audit team