31386 paragraphs found
In circumstances when procedures were omitted or the report issued is inappropriate, the action taken by the firm may include: Consulting with appropriate individuals regarding the appropriate action. Discussing the matter with management of the entity or …
Ongoing Communication Related to the Monitoring and Remediation (Ref: Para. 46) …
The information communicated about the monitoring and remediation to the individual(s) assigned ultimate responsibility and accountability for the system of quality management may be communicated on an ongoing basis or periodically. The individual(s) may …
In some circumstances, the firm may belong to a network. Networks may establish requirements regarding the firm’s system of quality management or may make services or resources available that the firm may choose to implement or use in the design, …
The network may establish responsibilities for the firm in implementing the network requirements or network services. Examples of responsibilities for the firm in implementing network requirements or network services The firm is required to have certain …
The firm’s understanding of the network requirements or network services and the firm’s responsibilities relating to the implementation thereof may be obtained through enquiries of, or documentation provided by, the network about matters such as: The …
Network Requirements or Network Services in the Firm’s System of Quality Management (Ref: Para. 49) …
The characteristics of the network requirements or network services are a condition, event, circumstance, action or inaction in identifying and assessing quality risks. Example of a network requirement or network service that gives rise to a quality …
The purpose of the network requirements may include the promotion of consistent performance of quality engagements across the network firms. The firm may be expected by the network to implement the network requirements, however, the firm may need to adapt …