The evolving, risk-based approach to audit firm quality management is consistent with a trend that has become well established in the accounting profession. Over the past 15 years or so, leaders of ...

Editor’s note: This article is the second in a series to help practitioners learn about the AICPA’s new quality management standards and prepare to implement them. The interrelated final standards on ...

The ISO 9000 quality management audit and the ISO 22000 food safety audits are beneficial tools; however, these audits are broad-based and may not provide the required depth of sampling for close ...

International Standard on Auditing 220 (Revised), Quality Management for an Audit of Financial Statements. When the IAASB approved the standards in September Seidenstein told Accounting Today about ...

In The Quality Audit: A Management Evaluation Tool (McGraw-Hill, 1988), Charles Mill wrote that auditing and inspection are not interchangeable: “The auditor may use inspection techniques as an ...

Closing out the audit, NQA’s auditors praised Tobyhanna’s mature quality management system and dedicated workforce. “This [Tobyhanna] is a consistent and organized facility with no weak spots.

The CA Institute has said that its newly-issued audit firm quality management standards do not fall within the definition of “auditing standards”. These two standards —SQM 1 and SQM 2 ...

Quality control and quality management are essential aspects of capital project execution plans. ... An effective QMS requires documentation, an auditing process, ...

The guides aim to help constituents understand the new quality management standards and properly implement the latest requirements. They include a First-time Implementation Guide for International ...