Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 43

The engagement partner is responsible for the overall quality of the engagements to which the partner is assigned. An audit firm should establish a quality control system to provide it with reasonable assurance that its staff meets the requirements of professional standards and applicable legal and regulatory requirements and that reports are appropriate. (AU-C 220.03) The proper staff can make the difference between an effective, efficient audit and one that is wasteful and has poor results.