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peer review

A process in a professional firm whereby one or more professionals reviews and critiques the work of another professional within the organization on a given project. Underwriters consider peer reviews a key element in preventing claims against professional firms. Accordingly, peer reviews should be conducted on every major engagement, with the work reviewed by at least one professional who did not personally perform it. Peer review is especially important on large-scale service projects in which less experienced members of a firm performed the bulk of the work.

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