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ISQC 1: Documentation of the System of Quality Control

Para 57

The firm shall establish policies and procedures requiring appropriate documentation to provide evidence of the operation of each element of its system of quality control. (Ref: Para. A73–A75)

会计师事务所应当制定政策和程序,要求形成适当的工作记录,以对质量控制制度的每项要素的运行情况提供证据。 (参见:第 A73-A75 段)

Para 58

The firm shall establish policies and procedures that require retention of documentation for a period of time sufficient to permit those performing monitoring procedures to evaluate the firm’s compliance with its system of quality control, or for a longer period if required by law or regulation.


Para 59

The firm shall establish policies and procedures requiring documentation of complaints and allegations and the responses to them.


Documentation of the System of Quality Control (Ref: Para. 57)
对质量控制制度的记录(参见:第 57 段)
Para A73

The form and content of documentation evidencing the operation of each of the elements of the system of quality control is a matter of judgment and depends on a number of factors, including the following:

  • The size of the firm and the number of offices.

  • The nature and complexity of the firm’s practice and organization. For example, large firms may use electronic databases to document matters such as independence confirmations, performance evaluations and the results of monitoring inspections.


  • 会计师事务所的规模和分支机构的数量;

  • 会计师事务所业务和组织结构的性质及复杂程度。例如,大型会计师事务所可以利用电子资料库,记录诸如独立性确认函、业绩评价及监控检查的结果等事项。

Para A74

Appropriate documentation relating to monitoring includes, for example:

  • Monitoring procedures, including the procedure for selecting completed engagements to be inspected.

  • A record of the evaluation of:

    • Adherence to professional standards and applicable legal and regulatory requirements;

    • Whether the system of quality control has been appropriately designed and effectively implemented; and

    • Whether the firm’s quality control policies and procedures have been appropriately applied so that reports that are issued by the firm or engagement partners are appropriate in the circumstances.

  • Identification of the deficiencies noted, an evaluation of their effect, and the basis for determining whether and what further action is necessary.


  • 监控程序,包括选取已完成的业务进行检查的程序;

  • 对下列事项进行评价的记录:

    • 遵守职业准则和适用的法律法规的情况;

    • 质量控制制度设计是否适当,运行是否有效;

    • 会计师事务所质量控制政策和程序应用是否得当,以使会计师事务所或项目合伙人能够出具适合具体情况的报告。

  • 识别出的缺陷,对其影响的评价,是否采取行动及采取何种行动的依据。

Considerations Specific to Smaller Firms


Para A75

Smaller firms may use more informal methods in the documentation of their systems of quality control such as manual notes, checklists and forms.


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