31386 paragraphs found
Assignment of Responsibility for the Appointment of Engagement Quality Reviewers (Ref: Para. 17) …
Competence and capabilities that are relevant to an individual’s ability to fulfill responsibility for the appointment of the engagement quality reviewer may include appropriate knowledge about: The responsibilities of an engagement quality reviewer; The …
The firm’s policies or procedures may specify that the individual responsible for the appointment of engagement quality reviewers not be a member of the engagement team for which an engagement quality review is to be performed. However, in certain …
The firm may assign more than one individual to be responsible for appointing engagement quality reviewers. For example, the firm’s policies or procedures may specify a different process for appointing engagement quality reviewers for audits of listed …
In some circumstances, for example, in the case of a smaller firm or a sole practitioner, there may not be a partner or other individual in the firm who is eligible to perform the engagement quality review. In these circumstances, the firm may contract …
Eligibility Criteria for the Engagement Quality Reviewer Competence and Capabilities, Including Sufficient Time (Ref: Para. 18(a)) …
ASQM 1 describes characteristics related to competence, including the integration and application of technical competence, professional skills, and professional ethics, values and attitudes. [7] Matters that the firm may consider in determining that an …
The conditions, events, circumstances, actions or inactions considered by the firm in determining that an engagement quality review is an appropriate response to address one or more quality risk(s) [8] may be an important consideration in the firm’s …