Proposed Quality Management Standards - video overview
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Proposed Quality Management Standards - video overview

1 year ago · 25 min watch

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This video provides an overview of the Auditing Standards Board's (ASB) proposed Quality Management standards. Sara Lord, ASB member and co-chair of the ASB's Quality Management Task Force, discusses the following topics:

  • Issues identified

  • Convergence with IAASB standards

  • Statement on Quality Management Standards (SQMS) No. 1, A Firm’s System of Quality Management:

    • The system and its components

    • Governance and leadership and overall responsibility for the system

    • The risk assessment process

    • Resources

    • Information and communication

    • Monitoring and remediation

    • The firm's

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