ISQC 1: Leadership Responsibilities for Quality within the Firm
对业务质量承担的领导责任 Para 18 The firm shall establish policies and procedures designed to promote an internal culture recognizing that quality is essential in performing engagements. 第18段：会计师事务所应当制定政策和程序，培育以质量为导向的内部文化。 Such policies and procedures shall require the firm’s chief executive officer (or equivalent) or, if appropriate, the firm’s managing board of partners (or equivalent) to assume ultimate responsibility for the […]
