ISQC 1: Documentation of the System of Quality Control
对质量控制制度的记录 Para 57 The firm shall establish policies and procedures requiring appropriate documentation to provide evidence of the operation of each element of its system of quality control. (Ref: Para. A73–A75) 会计师事务所应当制定政策和程序，要求形成适当的工作记录，以对质量控制制度的每项要素的运行情况提供证据。 （参见：第 A73－A75 段） Para 58 The firm shall establish policies and procedures that require retention of documentation for a period of time sufficient […]
