Transcription of INTRODUCTION TO ISQM 1 - IFAC
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INTRODUCTION TO ISQM 1 - IFAC
DECEMBER 2020. INTRODUCTION TO ISQM 1. Quality management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements FACT SHEET. INTRODUCTION TO ISQM 1. ISQM 1, Quality management for Firms that Perform Audits or Reviews of WHAT? Financial Statements, or Other Assurance or Related Services Engagements, replaces the IAASB's current standard, International Standard on Quality Control (ISQC) 1, which addresses firms' systems of quality control. Under ISQM 1, firms are required to design a system of quality management to manage the quality of engagements performed by the firm.
INTRODUCTION TO ISQM 1. INTOUCTION TO ISQM 1 2 ISQM 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements, replaces the IAASB’s current standard, International Standard on Quality Control ... materials are available on the IAASB website.
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