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ISQC 1: Leadership Responsibilities for Quality within the Firm

Updated: Aug 15, 2022


对业务质量承担的领导责任
Para 18

The firm shall establish policies and procedures designed to promote an internal culture recognizing that quality is essential in performing engagements.


第18段:会计师事务所应当制定政策和程序,培育以质量为导向的内部文化。



Such policies and procedures shall require the firm’s chief executive officer (or equivalent) or, if appropriate, the firm’s managing board of partners (or equivalent) to assume ultimate responsibility for the firm’s system of quality control.


这些政策和程序应当要求会计师事务所的首席执行官(或类似人员),或如适当,会计师事务所的合伙人管理委员会(或类似机构),对质量控制制度承担最终责任