What Function Does the International Auditing and Assurance Standards Board（IAASB）Play?
The International Auditing and Assurance Standards Board, also known as the IAASB, is responsible for setting the International Standards on Auditing (ISAs). It is an independent body that sets international standards of high quality on aspects of: The International Auditing and Assurance Standards Board were established in March 1978. Before that, it was known as […]
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 […]
