The Structure of ISQM 1 and the Components
ISQC 1 includes six elements for which the firm needs to design policies and procedures. ISQM 1 has eight components. The components in ISQM 1 are aligned with the elements in ISQC 1 and include two new components: ISQC 1 包括六个要素，事务所需要为其设计政策和程序。 ISQM 1 有八个组成部分。ISQM 1 的组成部分与 ISQC 1 的要素相一致，并包括两个新的组成部分 ISQM 1 comprises of: The firm […]
The Relationship of ISQM 1 with ISQM 2 and ISA 220 (Revised)
ISQM 1: Quality management at the firm level ISQM 1 requires the firm to design, implement and operate a SOQM to manage the quality of engagements performed by the firm. The firm’s SOQM creates an environment that enables and supports engagement teams in performing quality engagements. ISQM 1：事务所层面的质量管理 ISQM 1 要求事务所设计、实施和运行一个 SOQM，以管理事务所的业务质量。 事务所的 SOQM 创造了一个环境，使参与团队能够执行高质量的业务。 […]
