안녕하세요. 고라소니입니다.
AICPA AUD 과목 시험을 준비하는데 도움이 되셨으면 하고 직접 정리한 내용을 공유하고 있습니다.
도움이 되셨다면 공감 버튼 한 번씩 부탁드려요.
■A system of quality control should provide reasonable assurance that the firm’s personnel comply with professional standards and applicable regulatory and legal requirements.
■However, deficiencies in individual engagements covered by the quality control standards do not, by themselves, signify that the firm’s system of quality control is insufficient to provide it with reasonable assurance of compliance with the relevant standards.
■ Statements on Quality Control Standards (SQCSs) apply to the firm’s practice as a whole.
↔■ GAAS apply to individual audit engagements.
'미국회계사 합격기 > 회계감사(Audit & Attestation)' 카테고리의 다른 글
| [AU-C 505] When not to mention(refer to) the alternative procedures (0) | 2019.11.23 |
|---|---|
| [SQCSs(QC10)] The Quality Control Element of WHAT? -6 Elements 와 그외 (0) | 2019.11.23 |
| [PR100] Peer Review is performed by Another CPA firm. (0) | 2019.11.22 |
| 미국회계사 AUD 과목 합격을 위해 꼭 알아야 하는 영단어 100개 (0) | 2019.11.22 |
| [The Names of the Clients] Situations when it may be confidential (0) | 2019.11.22 |
댓글