Quality control on an IA是什么_2021年ACCA考試AA知識點
2021年ACCA備考正在火熱進行中，東奧小編為大家整理了關(guān)于ACCA考試相關(guān)知識點，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
Quality control on an IA 審計項目的質(zhì)量控制
【知識點】
Quality control on an IA 審計項目的質(zhì)量控制
Quality control on an IA 審計項目的質(zhì)量控制
Quality control on an individual audit
ISA 220 requires firms to implement quality control procedures over individual audit engagement/at the engagement level that provide the auditor with reasonable assurance that:
(1) The audit complies with professional standards and applicable legal and regulatory requirements.
(2) The auditor's report issued is appropriate in the circumstances.
The responsibility for this falls largely on the audit engagement partner, who is responsible for the audit and the conclusion.
The engagement partner is required to:
(1) Set an example with regard to the importance of quality.
(2) Ensure that the audit team complies with applicable ethical requirements throughout the course of the audit.
(3) Ensure that appropriate procedures in respect of accepting and continuing with the audit are followed.
(4) Ensure that the audit team as a whole and any auditor's experts, has the appropriate competence to perform the audit in accordance with professional standards, laws and regulations.
(5) Ensure that the auditor's report issued is appropriate to the circumstances.
以上就是東奧小編為大家整理的ACCA考試科目相關(guān)知識點了，希望能夠幫助到大家，最后預(yù)祝大家順利通過ACCA考試。
注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第14講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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