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 […]
ISQC 1: Self Assessment Checklist on the Quality Control Policies and Procedures at the Firm Level
Introduction The purpose of this checklist, among other things, is for each member to perform a self-assessment exercise on the quality control policies and procedures at the firm level. Part I of the checklist is organised around the elements detailed in the ISQC1 [*}. Part II will deal with issues that the Institute would expect […]
