ISQC 1: Human Resources
Updated: Jul 14, 2022
人力资源Para 29
The firm shall establish policies and procedures designed to provide it with reasonable assurance that it has sufficient personnel with the competence, capabilities, and commitment to ethical principles necessary to:
Perform engagements in accordance with professional standards and applicable legal and regulatory requirements; and
Enable the firm or engagement partners to issue reports that are appropriate in the circumstances. (Ref: Para. A24–A29)
会计师事务所应当制定政策和程序，合理保证拥有足够的具有胜任能力和必要素质并承诺遵守职业道德原则的人员，以：
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。 （参见：第 A24－A29 段）
Assignment of Engagement Teams
项目组的委派