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3 AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards

Оглавление

Scope

Definitions of Terms

Objective of AU-C Section 220

Requirements

Quality Control Standards

System of Quality Control

Elements of Quality Control

Independence

Acceptance and Continuance of Client Relationships

Assignment of Engagement Teams

Direction, Supervision, and Performance

Engagement Performance

Documentation

Wiley Practitioner's Guide to GAAS 2020

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