31386 paragraphs found
This Australian Standard on Quality Management (ASQM) deals with: The appointment and eligibility of the engagement quality reviewer; and The engagement quality reviewer’s responsibilities relating to the performance and documentation of an engagement …
This ASQM applies to all engagements for which an engagement quality review is required to be performed in accordance with ASQM 1. [1] This ASQM is premised on the basis that the firm is subject to ASQM 1 or to national requirements that are at least as …
See Australian Standard on Quality Management (ASQM) 1, Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements , paragraph 34(f) …
See ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements . …
This ASQM does not address the responsibilities of the assurance practitioner that may exist in legislation, regulation or otherwise in connection with, for example, independence or other assurance related requirements of the Corporations Act 2001 …
An engagement quality review performed in accordance with this ASQM is a specified response that is designed and implemented by the firm in accordance with ASQM 1. [2] The performance of an engagement quality review is undertaken at the engagement level …
The nature, timing and extent of the engagement quality reviewer’s procedures required by this ASQM vary depending on the nature and circumstances of the engagement or the entity. For example, the engagement quality reviewer’s procedures would likely be …