MCQ, Advanced Assurance and Attestation

Which of the following statements about appointment and eligibility of engagement quality reviewers is not correct per SSQM2?

a. The relevant ethical requirements that are applicable when undertaking an engagement quality review may vary for different engagements.

b. In the case of a small firm, there may not be a partner or other individual who is eligible to perform the engagement quality review. In this case, the firm is not required to appoint an engagement quality reviewer.

c. Engagement quality reviewer cannot be a member of the engagement team.

d. The engagement quality reviewer may need to be assisted by an individual external to the firm with the relevant expertise.