If 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 firm shall: (Ref: Para. A196) Take prompt and appropriate action; and …

The firm shall undertake periodic performance evaluations of the individual(s) assigned ultimate responsibility and accountability for the system of quality management, and the individual(s) assigned operational responsibility for the system of quality …

The firm shall prepare documentation of its system of quality management that is sufficient to: (Ref: Para. A202–A204) Support a consistent understanding of the system of quality management by personnel, including an understanding of their roles and …

In preparing documentation, the firm shall include: The identification of the individual(s) assigned ultimate responsibility and accountability for the system of quality management and operational responsibility for the system of quality management; The …

The firm shall document the matters in paragraph 58 as they relate to network requirements or network services and the evaluation of the network requirements or network services in accordance with paragraph 49(b) . (Ref: Para. …

The firm shall establish a period of time for the retention of documentation for the system of quality management that is sufficient to enable the firm to monitor the design, implementation and operation of the firm’s system of quality management, or for …

(Ref: Para. 3–4) …

Other pronouncements of the AUASB, including ASRE 2400 [5] and ASAE 3000, [6] also establish requirements for the engagement partner for the management of quality at the engagement …