Transcription of INTERNATIONAL STANDARD ON AUDITING 220 …
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ISA 220 123 AUDITING INTERNATIONAL STANDARD ON AUDITING 220 QUALITY CONTROL FOR AN AUDIT OF FINANCIAL STATEMENTS (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of this ISA .. 1 System of Quality Control and Role of Engagement Teams .. 2 4 Effective Date .. 5 Objective .. 6 Definitions .. 7 Requirements Leadership Responsibilities for Quality on Audits .. 8 Relevant Ethical Requirements .. 9 11 Acceptance and Continuance of Client Relationships and Audit Engagements .. 12 13 Assignment of Engagement Teams .. 14 Engagement Performance .. 15 22 Monitoring .. 23 Documentation .. 24 25 Application and Other Explanatory Material System of Quality Control and Role of Engagement Teams .. A1 A2 Leadership Responsibilities for Quality on Audits.
123 ISA 220 AUDITING INTERNATIONAL STANDARD ON AUDITING 220 QUALITY CONTROL FOR AN AUDIT OF FINANCIAL STATEMENTS (Effective for audits of financial statements for periods
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