Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 40

AU-C 220 addresses:

 Specific responsibilities of the auditor regarding quality control standards for an audit of financial statements

 Responsibilities of the engagement quality control reviewer

 Supervision of an audit

Quality control is the responsibility of the audit firm. (AU-C 220.01)