Updated: Jan 5
ISQM 1: Quality management at the firm level
ISQM 1 requires the firm to design, implement and operate a SOQM to manage the quality of engagements performed by the firm.
The firm’s SOQM creates an environment that enables and supports engagement teams in performing quality engagements.
ISQM 1 要求事务所设计、实施和运行一个 SOQM，以管理事务所的业务质量。
事务所的 SOQM 创造了一个环境，使参与团队能够执行高质量的业务。
ISQM 2: Engagement quality reviews
Engagement quality reviews form part of the firm’s SOQM.
ISQM 2 builds upon ISQM 1 by including specific requirements for:
The appointment and eligibility of the engagement quality reviewer;
The performance of the engagement quality review; and
The documentation of the engagement quality review.)
业务质量审查是事务所 SOQM 的一部分。
ISQM 2 建立在 ISQM 1 的基础上，包括以下具体要求:-
ISA 220 (Revised): Quality management at the engagement level
ISA 220 (Revised) deals with the responsibilities of the auditor regarding quality management at the engagement level and the related responsibilities of the engagement partner.
This standard applies to audits of financial statements.
The firm is responsible for designing, implementing and operating its SOQM.
Aspects of the SOQM may be implemented and operate at the engagement level; however, the firm remains responsible for the SOQM.
The extent to which aspects of the SOQM are implemented and operate at the engagement level depends on the nature and circumstances of the firm and the engagements it performs.
Paragraph A50 of ISQM 1 includes an example of a response that operates at the firm and engagement level.
SOQM 的某些方面可以在参与层面上实施和运作；但是，事务所仍然对 SOQM 负责。
ISQM 1 的A50段包括一个在事务所和参与层面上运作的应对的例子。
Regardless of its size, the firm must comply with ISQM 1 and, if applicable, ISQM 2.
Engagement teams performing audits of financial statements are required to comply with ISA 220 (Revised).
For some aspects of the SOQM, a smaller firm may determine that there is no need to establish firm-wide responses. The firm may design and implement responses concurrently with engagement-level quality management.
无论其规模如何，事务所都必须遵守 ISQM 1，如果适用，则遵守 ISQM 2。
对于 SOQM 的某些方面，规模较小的事务所可能认为没有必要建立全所范围的应对。事务所可以在参与层面的质量管理中同时设计和实施应对措施。
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