SAS No. 146, Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards, addresses
Public interest considerations by encouraging proactive management of quality at the engagement level, emphasizing the importance of the exercise of professional skepticism, enhancing the documentation of the auditor’s judgments, and reinforcing the need for robust communications during the audit.
How the engagement partner leverages the firm’s system and manages quality at the engagement level. The SAS makes clear that the engagement partner