This is an executive summary about Proposed SAS Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards. The summary describes:
What the proposed standard deals with,
What the proposed changes are intended to accomplish and how the proposed standard clarifies and strengthens the key elements of quality management at the engagement level,
The proposed significant changes,
Professional skepticism,
Relevant ethical requirements,
Resources, and
How scalability is addressed.