195 paragraphs found
Relevant ethical requirements means relevant ethical requirements as defined in ASA 102 . …
Staff means professionals, other than partners, including any experts the firm employs. …
Suitably qualified external person means an individual outside the firm with the competence and capabilities to act as an engagement partner. For example: a partner of another firm, or a member (with appropriate experience) of a professional accountancy …
For example, Chartered Accountants Australia and New Zealand, CPA Australia and the Institute of Public Accountants. …
Personnel within the firm responsible for establishing and maintaining the firm’s system of quality control shall have an understanding of the entire text of this Standard, including its application and other explanatory material, to understand its …
The firm shall comply with each requirement of this Standard unless, in the circumstances of the firm, the requirement is not relevant to the services provided in respect of audits and reviews of financial reports, audits and reviews of other financial …
The requirements are designed to enable the firm to achieve the objective stated in this Standard. The proper application of the requirements is therefore expected to provide a sufficient basis for the achievement of the objective. However, because …
The firm shall establish and maintain a system of quality control that includes policies and procedures that address each of the following elements: Leadership responsibilities for quality within the firm. Relevant ethical requirements. Acceptance and …