This is an executive summary about the proposed quality management standards at the project level. The summary provides background to the following three standards for quality management at the firm and engagement levels (collectively, the proposed QM standards):
Proposed Statement on Quality Management Standards (SQMS), A Firm’s System of Quality Management
Proposed SQMS, Engagement Quality Reviews
Proposed Statement on Auditing Standards Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards
The executive summary describes:
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