2020年12月17日 · The revised standard modernizes the approach to quality management and requires the engagement partner and engagement team to be proactive in managing and achieving quality. ISA 220 (Revised) is effective for audits of financial statements for periods beginning on or after December 15, 2022.

International Standard on Auditing (ISA) 220, Quality Management for an Audit of Financial Statements, should be read in conjunction with ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing.

2014年8月2日 · ISA 220 deals with the specific responsibilities of the auditor regarding quality control procedures for an audit of financial statements. It also addresses, where applicable, the responsibilities of the engagement quality control reviewer.

Effective for audits of financial statements for periods commencing on or after 15 December 2019. Effective for engagements relating to financial periods commencing on or after 15 December 2019.

2019年2月8日 · Proposed ISA 220 (Revised) will improve the management of quality at the engagement level for audits of financial statements. It contains enhanced and revised requirements and guidance to:

ISA 220 – Objective. The Objective of the ‘Auditor’ is to IMPLEMENT quality control procedures at the engagement level that provide the auditor with Reasonable assurance that: The audit complies with professional standards and applicable legal and regulatory Requirements; AND; The auditor’s report issued is appropriate in the circumstances.

2022年2月17日 · This non-authoritative First-time Implementation Guide may help stakeholders understand the requirements of the International Standard on Auditing (ISA) 220 (Revised), Quality Management for an Audit of Financial Statements, and implement the standard in the manner intended.

ISA 220 (Revised), Quality Management for an Audit of Financial Statements , deals with the specific responsibilities of the auditor regarding quality management at the engagement level for an audit of financial

2020年12月17日 · ISA 220 (Revised) deals with the engagement partner and engagement team’s responsibilities for quality management for an audit of financial statements. The revised standard modernizes the approach to quality management and requires the engagement partner and engagement team to be proactive in managing and achieving quality.

This International Standard on Auditing (ISA) deals with the specific responsibilities of the auditor regarding quality control procedures for an audit of financial statements. It also addresses, where applicable, the responsibilities of the engagement quality control reviewer.