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ISQC 1: Engagement Performance (R)

Updated: Oct 17, 2022

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:

  1. Matters relevant to promoting consistency in the quality of engagement performance; (Ref: Para. A32–A33)

  2. Supervision responsibilities; and (Ref: Para. A34)

  3. Review responsibilities. (Ref: Para. A35)


  1. 与促进业务执行质量一致性相关的事项;(参见:第 A32-A33 段)

  2. 监督责任; (参见:第 A34 段)

  3. 覆核责任。 (参见:第 A35 段)