ISQC 1: Engagement Performance (R)
Updated: Oct 17, 2022
业务执行Para 32
The firm shall establish policies and procedures designed to provide it with reasonable assurance that engagements are performed in accordance with professional standards and applicable legal and regulatory requirements, and that the firm or the engagement partner issue reports that are appropriate in the circumstances.
Such policies and procedures shall include:
Matters relevant to promoting consistency in the quality of engagement performance; (Ref: Para. A32–A33)
Supervision responsibilities; and (Ref: Para. A34)
Review responsibilities. (Ref: Para. A35)
会计师事务所应当制定政策和程序，以合理保证按照职业准则和适用的法律法规的规定执行业务，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。这些政策和程序应当包括：
与促进业务执行质量一致性相关的事项；（参见：第 A32－A33 段）
监督责任； （参见：第 A34 段）
覆核责任。 （参见：第 A35 段）
