Improving Audit Quality 1: An Overview
Back to N Years Ago When I was younger (wow, this makes me feel so old), audit quality was not really a “thing.” I watched my superiors perform audits they believed to be sufficient, and my colleagues and I were taught to follow in their footsteps. We conducted what we believed to be good audits […]
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 […]
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 […]
ISQC 1: Engagement Performance (A)
Consistency in the Quality of Engagement Performance (Ref: Para. 32(a)) 业务执行质量的一致性（参见：第 32 段第（a）项） Para A32 The firm promotes consistency in the quality of engagement performance through its policies and procedures. This is often accomplished through written or electronic manuals, software tools or other forms of standardized documentation, and industry or subject matter-specific guidance materials. Matters […]
The History of Auditing
The profession of auditing has been around for a significant amount of time. It has traditionally been concerned with accounting for government activities and examining the work done by tax collectors. Today, accounting records are required to be kept to comply with various pieces of legislation; however, in the past, this was not the case. […]
ISQC 1: Acceptance and Continuance of Client Relationships and Specific Engagements
客户关系和具体业务的接受与保持 Para 26 The firm shall establish policies and procedures for the acceptance and continuance of client relationships and specific engagements, designed to provide the firm with reasonable assurance that it will only undertake or continue relationships and engagements where the firm: 会计师事务所应当制定有关客户关系和具体业务接受与保持的政策和程序，以合理保证只有在下列情况下，才能接受或保持客户关系和具体业务： Para 27 Such policies and procedures shall require: 这些政策和程序应当要求： Para 28 The […]
ISQC 1: Human Resources
人力资源 Para 29 The firm shall establish policies and procedures designed to provide it with reasonable assurance that it has sufficient personnel with the competence, capabilities, and commitment to ethical principles necessary to: 会计师事务所应当制定政策和程序，合理保证拥有足够的具有胜任能力和必要素质并承诺遵守职业道德原则的人员，以： Assignment of Engagement Teams 项目组的委派 Para 30 The firm shall assign responsibility for each engagement to an engagement partner and shall […]
ISQC 1: Relevant Ethical Requirements
相关职业道德要求 Para 20 The firm shall establish policies and procedures designed to provide it with reasonable assurance that the firm and its personnel comply with relevant ethical requirements. 第20段：会计师事务所应当制定政策和程序，以合理保证会计师事务所及其人 员遵守相关职业道德要求。 Independence | 独立性 Para 21: The firm shall establish policies and procedures designed to provide it with reasonable assurance that the firm, its personnel and, […]
ISQC 1: Leadership Responsibilities for Quality within the Firm
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 […]
ISQC 1: Definitions
In this ISQC, the following terms have the meanings attributed below: 就国际质量控制准则而言，对下列术语给予以下定义: Date of Report | 报告日 The date selected by the practitioner to date the report. 是指执业人员在出具的报告上签署的日期 Engagement Documentation | 业务工作底稿 The record of work performed results obtained, and conclusions the practitioner reached (terms such as “working papers” or “work papers” are sometimes used). […]
