31386 paragraphs found
This ASQM does not require the firm to obtain an independent assurance report on its system of quality management, or preclude the firm from doing …
T aking Prompt and Appropriate Action and Further Communication (Ref: Para. 55) …
In circumstances when the individual(s) assigned ultimate responsibility and accountability for the system of quality management reaches the conclusion described in paragraph 54(b) or 54(c) , the prompt and appropriate action taken by the firm may …
In some circumstances the firm may have an independent governing body that has nonexecutive oversight of the firm. In such circumstances, communications may include informing the independent governing …
Examples of circumstances when it may be appropriate for the firm to communicate to external parties about the evaluation of the system of quality management When the firm belongs to a network. When other network firms use the work performed by the firm, …
Periodic performance evaluations promote accountability. In considering the performance of an individual, the firm may take into account: The results of the firm’s monitoring activities for aspects of the system of quality management that relate to the …
A positive performance evaluation may be rewarded through compensation, promotion and other incentives that focus on the individual’s commitment to quality, and reinforce accountability. On the other hand, the firm may take corrective actions to address a …
In the case of the public sector, it may not be practicable to perform a performance evaluation of the individual(s) assigned ultimate responsibility and accountability for the system of quality management, or to take actions to address the results of the …