31386 paragraphs found
In some circumstances, an external oversight authority may undertake other types of inspections, for example, thematic reviews that focus on, for a selection of firms, particular aspects of audit engagements or firm-wide …
As part of accumulating findings from monitoring activities, external inspections and other relevant sources, the firm may identify other observations about the firm’s system of quality management, such as positive outcomes or opportunities for the firm …
Paragraph A148 provides examples of information from other relevant sources. …
Monitoring activities include monitoring at the engagement level, such as inspection of engagements. Furthermore, external inspections and other relevant sources may include information that relates to specific engagements. As a result, information about …
The definition of “firm” in relevant ethical requirements may differ from the definition set out in this ASQM. …
Networks and the firms within the network may be structured in a variety of ways. For example, in the context of a firm’s system of quality management: The network may establish requirements for the firm related to its system of quality management, or …