Which step is NOT part of the ACSA quality assurance process?

The step of submitting the findings is not part of the ACSA quality assurance process because the quality assurance process focuses primarily on ensuring that the audit adheres to established standards and procedures. This process typically involves the evaluation of the audit work that has been completed against these standards to certify their compliance and quality.

The ACSA quality assurance process includes confirming that standards have been met, which is crucial for maintaining consistency and reliability in the audit findings. Additionally, completing an audit submission checklist is an essential step to ensure that all necessary components are addressed before final submission. If any issues arise during the review, the auditor may need to amend the audit and resubmit it, making it clear that these steps are integral to the quality assurance process.

Thus, the act of submitting findings stands apart as it occurs after the quality assurance steps have been completed and is more about delivering the results rather than verifying the quality of the audit itself.