195 paragraphs found
This Standard does not call for compliance with requirements that are not relevant, for example, in the circumstances of a sole practitioner with no staff. Requirements in this Standard such as those for policies and procedures for the assignment of …
For assurance engagements conducted in the public sector by Auditors‑General pursuant to legislation, public sector auditors should have regard to the relevant public sector mandate and address any threats in that context. Requirements relating to …
In general, communication of quality control policies and procedures to firm personnel includes a description of the quality control policies and procedures and the objectives they are designed to achieve, and the message that each individual has a …
Documentation and communication of policies and procedures for smaller firms may be less formal and less extensive than for larger …
The firm’s leadership and the examples it sets significantly influence the internal culture of the firm. The promotion of a quality‑oriented internal culture depends on clear, consistent and frequent actions and messages from all levels of the firm’s …
Of particular importance in promoting an internal culture based on quality is the need for the firm’s leadership to recognise that the firm’s business strategy is subject to the overriding requirement for the firm to achieve quality in all the engagements …
Sufficient and appropriate experience and ability enables the person or persons responsible for the firm’s system of quality control to identify and understand quality control issues, and to develop appropriate policies and procedures. Necessary …
The firm is required to comply with relevant ethical requirements, including those pertaining to independence, when performing audits and reviews, other assurance engagements and related services engagements, as defined in ASA 102 …