Final answer:
A peer review is an important part of publishing research findings and attest engagements, ensuring quality and integrity.
Step-by-step explanation:
A peer review may be expected to analyze, to varying degrees, working papers for each attest engagement performed by the CPA firm.
A peer review is an important part of publishing research findings in many scientific disciplines. It is normally conducted anonymously, with the author of the article being reviewed not knowing who is reviewing it, and the reviewers not being aware of the author's identity. Peer reviewers look for a strong rationale for the research, a clear description of how it was conducted, evidence of ethical conduct, flaws in study design and methods, and reasonable conclusions based on observations made during the research.
Peer reviewers play a crucial role in ensuring the quality, rigor, and integrity of research publications and attest engagements.