• CCS

ISQC 1: Firm Level Quality Control

Updated: Jul 19

Scope of this ISQC | 范围

This International Standard on Quality Control (ISQC) addresses a firm's duties regarding its quality control system for audits and reviews of financial statements and other assurance and related services engagements.


The ISQC 1 should be read in conjunction with any applicable ethical requirements.


Additional standards and guidance on the obligations of firm personnel regarding quality control processes for various types of engagements are outlined in other pronouncements made by the International Auditing and Assurance Standards Board (IAASB). For instance, the International Standard on Auditing (ISA) 220 addresses quality control procedures for audits of financial statements.


A quality control system is made up of policies intended to accomplish the objective and the procedures required to apply those policies and ensure that they are being followed.


国际质量控制准则规范了会计师事务所有关财务报表审计和审阅、其他鉴证和相关服务业务的质量控制制度的责任。


国际质量控制准则应当与相关职业道德要求一并阅读。


国际审计与鉴证准则理事会的其他公告针对会计师事务所人员有关特定类型业务的质量控制程序的责任,制定了额外的准则和指引。例如,国际审计准则第 220 号 1规定了财务报表审计的质量控制程序。


质量控制制度包括为实现第 11 段规定的目标而制定的政策,以及为执行政策和监控政策的遵守情况而制定的必要程序。



Objective | 目的

The objective of the firm is to establish and maintain a system of quality control to provide it with reasonable assurance that:

  1. The firm and its personnel comply with professional standards and applicable legal and regulatory requirements; and

  2. Reports issued by the firm or engagement partners are appropriate in the circumstances.

会计师事务所的目标是建立并保持质量控制制度,以合理保证:


(a)会计师事务所及其人员遵守职业准则和适用的法律法规的规定;

(b)会计师事务所或项目合伙人出具适合具体情况的报告

ISQC 1 - Firm-Level Quality Control | 事务所层面的质量控制

ISQC 1 identifies six building blocks of a firm’s system of quality control:

  1. Leadership responsibilities for quality within the firm.

  2. Relevant ethical requirements.

  3. Acceptance and continuance of client relationships and specific engagements.

  4. Human resources.

  5. Engagement performance.

  6. Monitoring

会计师事务所应当建立并保持质量控制制度,该制度包括针对下列要素而制定的政策和程序:


(a)对业务质量承担的领导责任;

(b)相关职业道德要求;

(c)客户关系和具体业务的接受与保持;

(d)人力资源;

(e)业务执行;

(f)监控。

Considerations Specific to Smaller Firms | 对小型会计师事务所的特殊考虑

This ISQC does not demand compliance with rules that are not applicable, such as in the case of a sole practitioner who does not have any personnel.


In the absence of staff, the requirements outlined in this ISQC, such as policies and procedures for assigning appropriate personnel to the engagement team, review responsibilities, and the annual communication of the results of monitoring to engagement partners within the firm, are irrelevant.


国际质量控制准并不要求遵守不适用的规则,例如,在没有任何人员的个人执业者的情况下。


在没有人员的情况下,国际质量控制准中所列出的要求,如为参与团队分配适当人员的政策和程序、审查责任、以及每年向事务所内的参与伙伴通报监测结果等,都是不相关的。


Documentation | 记录

The firm shall document its policies and procedures and communicate them to its personnel.


Communication of quality control policies and procedures to firm personnel typically includes a description of the quality control policies and procedures and the objectives they are designed to achieve.


Additionally, the message that each individual carries personal responsibility for quality and is expected to comply with these policies and procedures is conveyed during this communication phase.


It is essential to realise the significance of getting feedback on a company's quality control system. One way to do so is to encourage employees at the firm to voice their opinions or concerns regarding issues about quality control.


However, SMPs may have a less formal and detailed approach to documenting and communicating their policies and procedures compared to larger firms.

事务所应记录其政策和程序,并向其人员传达。


向事务所人员传达质量控制政策和程序,通常包括对质量控制政策和程序的描述,以及它们所要实现的目标。


此外,在这个沟通阶段还传达了这样的信息,即每个人都对质量负全权责任,并被期望遵守这些政策和程序。


意识到获得对公司质量控制系统的反馈的重要性是至关重要的,这样做的一个方法是鼓励公司的员工发表他们对质量控制问题的意见或关注。


然而,与大型事务所相比,小型事务所在记录和传达其政策和程序方面可能没有那么正式和详细。

*Quick note to Audit Firms:

Firms are recommended to research the requirements of the three new quality management standards that have been adopted by the International Auditing and Assurance Standards Board (IAASB). These standards are scheduled to become effective on December 15, 2022.


The standards, which include the International Standards on Quality Management ISQM 1 and ISQM 2, as well as the International Standard on Auditing ISA 220 Revised, are an evolution from a traditional, more linear approach to quality control.


They are intended to create a more robust System of Quality Management for Firms that use the standards developed by the International Auditing and Assurance Standards Board (IAASB).


The new standards provide an approach to audit quality management that is robust, scalable, and proactive. This approach is essential to ensuring that the auditing profession will continue to be trusted and viable in the future.


给审计事务所的快速说明

建议事务所研究国际审计与鉴证准则理事会(IAASB)已通过的三项新的质量管理标准的要求。这些准则将于2022年12月15日生效。


这些标准包括《国际质量管理标准》(ISQM 1)和《国际质量管理标准》(ISQM 2),以及《国际审计标准》(ISA 220)修订版,是对传统以及更加线性的质量控制方法的演变。


它们的目的是为使用国际审计与鉴证准则理事会(IAASB)制定的标准的事务所建立一个更强大的质量管理系统。


新标准为审计质量管理提供了一种强有力的、可扩展的和主动的方法。


这种方法对于确保审计行业在未来继续得到信任和生存是至关重要的。

131 views0 comments

Recent Posts

See All