Доступен перевод на: Русский (Russian)
The International Auditing and Assurance Standards Board (IAASB) published on 8th of February 2019 highly important suite of three new proposed standards on Quality Management and Explanatory Memorandum, with the request to send
comments by July 1, 2019.
The IAASB is seeking public comment on three interrelated standards that address quality management. The proposals bring important changes to the way professional accountancy firms are expected to manage quality—for audits, reviews, and other assurance and related services engagements.
The memorandum explains the significant issues common to the three exposure drafts. It also gives details about the proposed effective dates and implementation periods. This memorandum should be read in conjunction with the explanatory memorandums for each of the three proposed standards.
Respondents are asked to respond separately to this overall explanatory memorandum and each of the exposure drafts. We request that comment letters do not include tables as they are incompatible with the software we use to help analyze respondents’ comments.
• Proposed International Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements (previously ISQC 1)
• Proposed International Standard on Quality Management 2, Engagement Quality Reviews
• Proposed International Standard on Auditing 220 (Revised), Quality Management for an Audit of Financial Statements
• Want to learn more? Visit our Quality Management homepage
We suggest thinking about making a joint translation of these Exposure Drafts into Russian language and/or preparing a joint comment letter in English langiage to IFAC.
Kindly send your proposals to the following email: email@example.com