عرض العناصر حسب علامة : معايير مراجعة

معلومات إضافية

• المحتوى بالإنجليزية IAASB aims to enhance engagement quality reviews
  
  New standards proposed by the International Auditing and Assurance Standards Board (IAASB) are designed to ensure that engagement quality reviews continue to be robust and support high-quality engagements.
  
  The IAASB is proposing changes that would include:
  
  Altering the eligibility criteria to perform an engagement quality review.
  Changes related to the engagement quality reviewer’s performance and documentation.
  Strengthening of the selection of engagements for review.
  The proposed changes are explained in the following documents:
  
  An overall explanatory memorandum, The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews.
  Proposed International Standard on Quality Management 1, Quality Management for Firms That Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements.
  Proposed International Standard on Quality Management 2, Engagement Quality Reviews.
  Proposed International Standard on Auditing 220 (Revised), Quality Management for an Audit of Financial Statements.
  Comments are due by 1 July, and the IAASB is requesting that responses be made separately to each of the exposure drafts and the overall explanatory memorandum.