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Isqc 1

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ISQC 1 36
INTERNATIONAL STANDARD ON QUALITY CONTROL 1
QUALITY CONTROL FOR FIRMS THAT PERFORM AUDITS
AND REVIEWS OF FINANCIAL STATEMENTS, AND OTHER
ASSURANCE AND RELATED SERVICES ENGAGEMENTS
(Effective as of December 15, 2009)
CONTENTS
Paragraph
Introduction
Scope of this ISQC ................................................................................. 1−3 Authority of this ISQC ............................................................................ 4−9 Effective Date ......................................................................................... 10 Objective ................................................................................................ 11 Definitions .............................................................................................. 12 Requirements

Applying, and Complying with, Relevant Requirements ........................ 13−15 Elements of a System of Quality Control ............................................... 16−17 Leadership Responsibilities for Quality within the Firm ........................ 18−19 Relevant Ethical Requirements ............................................................... 20−25 Acceptance and Continuance of Client Relationships and Specific Engagements .................................................................................... 26−28 Human Resources ................................................................................... 29−31 Engagement Performance ....................................................................... 32−47 Monitoring .............................................................................................. 48−56 Documentation of the System of Quality Control ................................... 57v59 Application and Other Explanatory Material

Applying, and Complying with, Relevant Requirements ........................ A1 Elements of a System of Quality Control ............................................... A2−A3 Leadership...