Improving Audit Quality 2: What is Audit Quality?
Sadly, there is no one agreed-upon definition of what constitutes a quality audit. The Center for Audit Quality (CAQ) identifies the following as the two primary pillars around which audit quality is built: (*) Independence refers to external auditors’ interests being independent of those of company management Several elements determine the quality of an audit; […]
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, […]
