Quality Control in Audits_ SQC 1 and SA 220
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Quality Control in Audits_ SQC 1 and SA 220
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About this listen
This Podcast details quality control standards in auditing, specifically SQC 1 (for firms) and SA 220 (for individual audits). It explains the elements of a robust quality control system, including leadership responsibilities, ethical considerations, client acceptance procedures, human resources, engagement performance, and monitoring. A case study illustrates the consequences of inadequate quality control. Finally, it outlines the roles of the Peer Review Board, Quality Review Board, and NFRA in overseeing audit quality.
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In the spirit of reconciliation, Audible acknowledges the Traditional Custodians of country throughout Australia and their connections to land, sea and community. We pay our respect to their elders past and present and extend that respect to all Aboriginal and Torres Strait Islander peoples today.