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  • Writer's pictureCCS

ISQC 1: Human Resources

Updated: Jul 14, 2022

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:

  1. Perform engagements in accordance with professional standards and applicable legal and regulatory requirements; and

  2. Enable the firm or engagement partners to issue reports that are appropriate in the circumstances. (Ref: Para. A24–A29)


  1. 按照职业准则和适用的法律法规的规定执行业务;

  2. 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