ISQC 1: Audit Firms must ensure that their Audits adhere to Quality Standards
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The purpose of this is to reduce the RISKS of: 审计事务所必须确保他们的审计工作遵守质量标准,其目的是减少以下的风险: There are 2 Different Quality Control Standards 有两种不同的质量控制标准 [*] – However, effective 15 December 2022: [*] – 然而,即将在2022年12月15日生效:- ISQM 1 取代了 ISQC 1; ISA 220 财务报表审计的质量管理取代财务报表审计的质量控制 *Quick note to Audit Firms: Firms are recommended to research the requirements of the three new quality management […]
Proposed International Standard on Auditing for Audits of Financial Statements of LCE
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Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) – PDF 4