Exposure draft, proposed QM standards: comparison of ISA 220 to QM SAS

This comparison illustrates in redline format the marked changes made to International Standard on Auditing 220 (Revised), Quality Management for an Audit of Financial Statements, while developing Proposed Statement on Auditing Standards Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards. This comparison identifies each change made in the Scope, Objective, Definitions, Requirements, and Application and Other Explanatory Material sections of the proposed SAS in order for members to gain a better understanding of