Executive summary of SQMS Nos. 1 – 2 and SAS No. 146
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Executive summary of SQMS Nos. 1 – 2 and SAS No. 146

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The executive summary of Statement on Quality Management Standards (SQMS) Nos. 1, A Firm’s System of Quality Management, and 2, Engagement Quality Reviews, and Statement on Auditing Standards (SAS) No. 146, Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards (collectively, the QM standards), summarizes the changes to the quality control standards, including a name change to quality management.The biggest change is the introduction of a risk-based approach to achieving quality objectives, which helps

Download the full text of SQMS Nos. 1–2, SAS No. 146 executive summary

File name: sqms-1-2-sas-146-executive-summary.pdf

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