The International Auditing and Assurance Standards Board approved a new and revised set of quality management standards Wednesday for auditors to use around the world, starting at the end of 2022, and ...
The American Institute of CPAs is proposing to revise its quality management standards to take a more risk-based approach targeted at the types of engagements performed by the CPA firm. Processing ...
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 ...
In June 2022, the AICPA’s Auditing Standards Board (ASB) and Accounting and Review Services Committee (ARSC) issued interrelated final standards on quality management intended to clarify and improve ...