Adoption of ISQM 1, ISQM 2 and ISA 220 (Revised)

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1. The Malaysian Institute of Accountants has approved the adoption of:

✅ International Standard on Quality Management (ISQM) 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements,

✅ ISQM 2 Engagement Quality Reviews,

✅ International Standard on Auditing 220 (Revised) Quality Management for an Audit of Financial Statements; and

✅ Conforming Amendments to ISAs and Related Material Arising from the Quality Management Projects in Malaysia.


1. 马来西亚会计师协会已经批准采用:

✅ 国际质量管理标准(ISQM)


✅ ISQM 2 业务质量审查。

✅ 国际审计准则 220(修订版)财务报表审计的质量管理;以及

✅ 马来西亚质量管理项目对《国际审计准则》和相关材料所产生的符合性修正。


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