elements of a system of quality management
- leadership responsibilities
- ethical requirement
- acceptance and continuance
- engagement resources
- engagement performance
- monitoring and remedication
- overall responsibilities
- documentation
the principle and standards:
responsibilities:
1. to perform work in accordance with the professional standards
2. to issue the appropriate report
evaluate a system of quality control
identification and impact of deficiencies
three standard of quality control
|
|
Engagement quality review |
Cold review |
|
purpose |
To prevent unappropriated report to be issued |
To assess if the principle, standards and internal policies are consistently complied. |
|
when |
Before the report signed |
After issue the opinion |
|
Which audit |
All listed and risk clients |
Sample of all audit |
|
By whom |
Independent partner |
Independent partner or quality team |
|
Out put |
Agree on opinion or recommendation more work |
Report to each partner highlight the good and bad practice, feed into training, ore change of policies. |
