Exposure draft, proposed QM standards - comparison of ISQM 1 to SQMS 1

This comparison illustrates in redline format the marked changes made to International Standard on Quality Management 1, Quality Management for Firms That Perform Audits of Reviews of Financial Statements, or Other Assurance or Related Services Engagements, while developing Proposed Statement on Quality Management Standards A Firm’s System of Quality Management. This comparison identifies each change made in the Scope, Objective, Definitions, Requirements, and Application and Other Explanatory Material sections of proposed SQMS No. 1 in order for