Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 44

The nature and extent of a firm’s quality control policies and procedures depend on the following five factors:

1 Firm size and the number of its offices

2 The degree of autonomy of personnel and practice offices

3 The knowledge and experience of its personnel

4 The nature and complexity of the firm’s practice

5 The cost of developing and implementing quality control policies and procedures in relation to the benefits provided

(QC 20.04)

When a firm establishes quality control policies and procedures, it should do the following:

1 Assign responsibilities to qualified personnel to implement quality control policies and procedures.

2 Communicate quality control policies and procedures to personnel (see below).

3 Monitor the effectiveness of the quality control system. The purpose is to determine that policies and procedures and the methods of implementing and communicating them are still appropriate.

(QC 20.22–.23 and 20.20)

NOTE: Flaws in, or a violation of, a firm’s quality control do not necessarily indicate that an audit was not performed in accordance with GAAS.