Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 45

When establishing its quality control policies and procedures, a firm should consider the elements of quality control:

 Leadership responsibilities for quality

 Ethical requirements

 Acceptance and continuance of clients

 Human resources

 Engagement performance

 Monitoring

(AU-C 220.A1)

NOTE: CPA firms or individuals who are enrolled in an AICPA-approved practice-monitoring program are obligated to adhere to quality control standards. In addition, the Principles of Professional Conduct indicate that members should practice in firms that have in place quality control procedures to provide reasonable assurance that services are competently delivered and adequately supervised. The Statements on Quality Control apply to a CPA firm’s accounting, auditing, and attest practices.