今天高頓網(wǎng)校USCPA小編為大家介紹一下Quality control standards的相關(guān)內(nèi)容。
　　Statements on Quality Control Standards (SQCSs) are issued by the ASB. Firms that are enrolled in an AICPA-approved practice-monitoring program are obligated to adhere to quality control standards established by the AICPA. The AICPA's Quality Control Standards do not address the quality-control ramifications of the Sarbanes-Oxley Act nor do they address the quality control ramifications of the PCAOB standards that must be followed by auditors of issuers.
　　The AICPA recently launched its Enhancing Audit Quality initiative to assist practitioners in maintaining and improving audit excellence. As part of the initiative, the Institute is pleased to provide an e-version of the Practice Aid Establishing and Maintaining a System of Quality Control for a CPA Firm’s Accounting and Auditing Practice, at no charge.
　　Quality control standards
　　Elements
　　Human resources
　　Engagement/client acceptance and continuance
　　Leadership responsibilities
　　Performance of the engagement
　　Monitoring
　　Ethical requirements
　　Independence in both fact and appearance is most important.
　　The auditor must be independent of an entity when performing an engagement in accordance with GAAS unless：a） GAAS provides otherwise or b） the auditor is required by law or regulation to accept the engagement and report on the financial statements.
　　These standards are current as of June 1, 2015.