How ISQM 1 has Changed from ISQC 1 with Respect to Leadership
Clarification of who is required to have an understanding of ISQM 1. Increased emphasis on leadership’s accountability for the System of Quality Management (SOQM). Expanded requirements to assign specific responsibilities related to the SOQM: Enhanced requirements addressing the qualifications of individuals assigned responsibilities: New requirement requiring a direct line of communication between: 明确了谁需要对 ISQM 1 […]
