When you’re performing the detail review (as a manager), are you reviewing the 100% of the support the staff vouched or spot checking for accuracy? I feel like no one ever gets properly trained on how to review when making the transition to manager. Any tips appreciated.

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When I was still in public, generally speaking I reviewed everything as if nothing was reviewed. Until I can trust the senior to make all the necessary detailed checks I can’t bother to trust them. But that takes a few engagements and at least 2 years of me building that trust until I can just pass on certain things and only look at important things or things that is above their level of understanding.

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Well I was on the tax side so I’m more so talking about reviewing a provision, tax calc, or returns.

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Depends on the preparer. If it's an experienced person or someone I've worked with before, i'll reperform a handful. If I find errors, then i'll review 100%.

But if it's someone who is new or doesn't have a great reputation for completeness/accuracy/attention to detail, i'll review it all.

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Ideally if an associate prepared, the senior should be doing 100% reperformance so you should be doing maybe 50% or 25% depending on the risk of the area. But if you don’t know the quality of work then do more.

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I reviewed 100%

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Not 100% initially but depending on my sample it could be 100% by the end.

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