ISQC 1: Leadership Responsibilities for Quality within the Firm
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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 […]