2023年12月13日 · ISQM 1（即国际质量管理标准 1）代表了审计和鉴证公司对其所提供服务的质量管理方式的范式转变。 这一新标准的推出是为了取代专注于质量控制的 ISQC 1。 从控制到 …

2020年12月17日 · ISQM 1 replaces ISQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements and Other Assurance and Related Services Engagements. …

This International Standard on Quality Control (ISQC) deals with a firm’s responsibilities for its system of quality control for audits and reviews of financial statements, and other assurance …

2014年7月21日 · ISQC 1 provides a sustainable structure for firm-wide quality control, allowing firms to holistically raise the quality of their work. ISQC 1 comprises six key elements: …

2023年12月13日 · ISQM 1, or International Standard on Quality Management 1, represents a paradigm shift in how audit and assurance firms approach the management of quality for the …

International Standard on Quality Control (ISQC) 1, Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services …

ISQC 1 highlights the need to establish policies and procedures to ensure the firm and its personnel comply with relevant ethical requirements for all audit and other assurance …

iaasb將於今年12月15日實施isqm 1取代isqc 1，要求採用「風險基礎方法」設置及運作品質管理制度。 我國財團法人會計研究發展基金會參考ISQM 1擬具品質管理準則第1號「會計師事務所 …

2011年7月31日 · The guide contains the requirements set out in ISQC 1 in addition to implementation guidance, including discussion material and an integrated case study that can …

EFFECTIVE DATE: Systems of quality management in compliance with this ISQM are required to be designed and implemented by 15 December 2022, and the evaluation of the system of …