GENERAL STANDARDS DISCUSSED DEAL WITH RESPONSIBILITIES OF THE AUDIT ENGAGEMENT, LEVELS OF REVIEW, EVIDENCE OF REVIEW, REVIEW QUESTIONNAIRES, FINAL READING AND SIGNING OF REPORT, DISPOSAL OF NONEVIDENTIAL MATTER, AND APPROVAL AND NOTIFICATION REQUIREMENTS. THE RESPONSIBILITIES OF THE IN-CHARGE ACCOUNTANT INCLUDE DETERMINATION OF THE ADEQUACY OF THE WORK OF ALL PERSONNEL ASSISTING IN THE AUDITING ENGAGEMENT. RESPONSIBILITIES TO BE FULFILLED BY THE IN-CHARGE ACCOUNTANT BEFORE SUBMITTING THE REPORT AND WORK PAPERS FOR REVIEW BY THE ACCOUNT ADMINISTRATOR ARE DESCRIBED. THE ACCOUNT ADMINISTRATOR CONDUCTS A REVIEW OF THE ENGAGEMENT AS PART OF HIS/HER RESPONSIBILITY FOR EACH OF THE FIRMS'S CLIENTS ASSIGNED TO HIM/HER. THE ACCOUNT ADMINISTRATOR'S REVIEW IS A CONTINUING MATTER NOT RESTRICTED TO THE PERIOD IMMEDIATELY FOLLOWING THE FIELD WORK PHASE OF THE ENGAGEMENT. DETAILS OF THE ACCOUNT ADMINISTRATOR'S RESPONSIBILITIES ARE PROVIDED. AN IMPARTIAL REVIEW OF EACH AUDIT ENGAGEMENT BY A PERSON UNRELATED TO THE ENGAGEMENT OR THE CLIENT MAY BE REQUIRED. PROCEDURES RELATED TO SUCH A REVIEW ARE DISCUSSED. INCOME TAXES ARE GENERALLY MATERIAL IN RELATION TO THE FINANCIAL STATEMENTS. ACCORDINGLY, THE POLICY OF A FIRM MAY BE TO REQUIRE TAX DEPARTMENT APPROVAL OF TAX ACCRUALS PRIOR TO THE RELEASE OF AUDITED AND CERTAIN UNAUDITED FINANCIAL STATEMENTS. MATTERS RELATED TO THE TAX DEPARTMENT'S REVIEWS OF INCOME TAX ACCRUALS AND RELATED EXPENSES ARE CONSIDERED. OTHER TOPICS DISCUSSED ARE TECHNICAL REVIEWS, UNAUDITED FINANCIAL STATEMENTS, LIMITED PURPOSE REPORTS, REVIEW BY OTHERS, REGIONAL DIRECTOR REVIEW, AND AUDIT STANDARDS REVIEW.