31386 paragraphs found
This ASQM includes, under the heading “Definitions,” a description of the meanings attributed to certain terms for purposes of this ASQM. These definitions are provided to assist in the consistent application and interpretation of this ASQM, and are not …
The firm identifies deficiencies through evaluating findings. A deficiency may arise from a finding, or a combination of findings. …
When a deficiency is identified as a result of a quality risk, or combination of quality risks, not being identified or properly assessed, the response(s) to address such quality risk(s) may also be absent, or not appropriately designed or …
The other aspects of the system of quality management consist of the requirements in this ASQM addressing: Assigning responsibilities (paragraphs 20–22) ; The firm’s risk assessment process; The monitoring and remediation process; and The evaluation of …
ASA 220 [8] provides guidance in applying the definition of engagement team in the context of an audit of a financial report. …