Exposure Draft, Proposed Quality Management Standards
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Exposure Draft, Proposed Quality Management Standards

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The Exposure Draft Proposed Quality Management Standards brings important changes to the way firms are expected to manage quality for their accounting and auditing practice. The proposed standards include a new proactive risk-based approach to effective quality management systems within firms, which improves the scalability of the standards because it promotes a system tailored to the nature and circumstances of the firm and its engagements.

The proposed standards are based on the IAASB’s Quality Management standards and propose to use

Download the Exposure Draft, Proposed Quality Management Standards

File name: 20210204a-quality-mgmt-ed.pdf

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