Technical Updates February 2019
Our roundup of regulatory news.
The International Auditing and Assurance Standards Board (IAASB) is seeking comments on three interrelated standards that address quality management – for audits, reviews, and other assurance and related services engagements.
They include a new proactive risk-based approach to effective quality management systems within firms that are intended to establish the foundation for consistent engagement quality. The new approach is designed to improve the scalability of the standards by promoting a system tailored to the nature and circumstances of the firm and its engagements.
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