31386 paragraphs found
Service providers include component auditors from other firms not within the firm’s network. …
Examples of when a requirement of this ASQM may not be relevant to the firm The firm is a sole practitioner. For example, the requirements addressing the organisational structure and assigning roles, responsibilities and authority within the firm, …
Design, Implement and Operate a System of Quality Management (Ref: Para. 19) …
Quality management is not a separate function of the firm; it is the integration of a culture that demonstrates a commitment to quality with the firm’s strategy, operational activities and business processes. As a result, designing the system of quality …
The quality of professional judgements exercised by the firm is likely to be enhanced when individuals making such judgements demonstrate an attitude that includes an enquiring mind, which involves: Considering the source, relevance and sufficiency of …
The governance and leadership component includes a quality objective that the firm has an organisational structure and assignment of roles, responsibilities and authority that is appropriate to enable the design, implementation and operation of the firm’s …