ISA 210 (6) Flashcards
The fact that auditors follow international auditing standards means
These standards provide a general quality management framework within which audits should be conducted
Quality management at a firm level encompasses (assessment)
The firm’s risk assessment process
Quality management at a firm level encompasses (governance)
Governance and leadership
Quality management at a firm level encompasses (ethical)
Relevant ethical requirements
Quality management at a firm level encompasses (acceptance)
Acceptance and continuance of client relationships and specific engagements
Quality management at a firm level encompasses (Engagement)
Engagement performance and resources
Quality management at a firm level encompasses (Information)
Information and communication
Quality management at a firm level encompasses (Process)
The monitoring and remediation process