Transcription of INTERNATIONAL STANDARD ON QUALITY …
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INTERNATIONAL STANDARD ON QUALITY …
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.
isqc 1 36 international standard on quality control 1 quality control for firms that perform audits and reviews of financial statements, and other
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