6 paragraphs found
… of Component Auditor A, who consistently applies common quality control and monitoring policies and procedures and a common … Auditor B, who is not consistently applying common quality control and monitoring policies and procedures and a …
… See ASA 220 Quality Control for an Audit of a Financial Report , paragraphs 14 …
… See ASQC 1 Quality Control for Firms that Perform Audits and Reviews of …
… the work (for example, audit methodologies); Common quality control policies and procedures; or Common monitoring … system; Professional oversight, discipline, and external quality assurance; Education and training; Professional …
… of a component auditor gave rise to a concern about the quality of that auditor’s work. Any limitations on the … employees who have significant roles in group‑wide controls or others where the fraud resulted in a material …
… team may, for example: Evaluate the results of the quality control monitoring system where the group engagement team …