![]() ![]() Reports issued by the firm are appropriate in the circumstances. The firm and its personnel comply with professional standards and applicable legal and regulatory requirements and Under QC section 10, A Firm's System of Quality Control, the firm has an obligation to establish and maintain a system of quality control to provide it with reasonable assurance that 03 Quality control systems, policies, and procedures are the responsibility of the audit firm. System of Quality Control and the Role of the Engagement Teams 02 Although Statements on Quality Control Standards are not applicable to auditors in government audit organizations, this section is applicable to auditors in government audit organizations who perform financial audits in accordance with GAAS. This section is to be read in conjunction with the AICPA Code of Professional Conduct and other relevant ethical requirements. ![]() ![]() This section also applies, adapted as necessary, to other engagements conducted in accordance with generally accepted auditing standards (GAAS) (for example, a review of interim financial information conducted in accordance with section 930, Interim Financial Information). It also addresses, when applicable, the responsibilities of the engagement quality control reviewer. 01 This section addresses the specific responsibilities of the auditor regarding quality control procedures for an audit of financial statements. ![]()
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