ISQC 1: Monitoring
Monitoring 监控 Monitoring the firm’s quality control policies and procedures 监控会计师事务所的质量控制政策和程序 Para 48 The firm shall establish a monitoring process designed to provide it with reasonable assurance that the policies and procedures relating to the system of quality control are relevant, adequate, and operating effectively. This process shall: 会计师事务所应当制定监控政策和程序，以合理保证与质量控制制度相关的政策和程序具有相关性和适当性，并正在有效运行。监控过程应当： Evaluating, Communicating and Remedying Identified Deficiencies […]
