Zusammenfassung der Ressource
ISQC: Quality Control for All Firms
- Objective of ISQC 1
Anmerkungen:
- The objective of firm is to ESTABLISH & MAINTAIN a system of Quality control to provide REASONABLE ASSURANCE that:
1. The firm & its staff comply with prof stds ,legal & regulatory req.
2. Reports issued by firm are appropriate
- Leadership Responsibilities for quality within firm
- Objective
Anmerkungen:
- To promote an Internal Culture that recognises importance of quality in performing engagements.
- How objective can be met
- Relevant Ethical Requirements
- Acceptance and Continuance of client relationships & specific engagements
- Human Resource
- Engagement performance
- Monitering