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Introduction - Meaning

The term "peer" means a person of similar standing. The term "review" means conduct of re-examination or retrospective evaluation of the subject matter. In generality, for a professional, the term "peer review" would mean review of work done by a professional by another professional of similar standing.

As per the Statement on Peer Review, Peer Review - Means an examination and review of the systems and procedures to determine whether they have been put in place by the practice unit for ensuring the quality of attestation services as envisaged and implied/mandated by the Technical Standards and whether these were effective or not during the period under review.

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