• Illustrative Quality Standards

  • Illustrative Audit Practice Manual

  • Illustrative Practice Aids & Guidance

  • Regulatory Developments

  • Professional Standards & Regulations

Leadership

✔️

Guidance on responsibility of quality in audit firm

Acceptance & Continuance

✔️

Integrity of client

✔️

Competency & capabilities to perform audit

Ethical Requirement

✔️

Integrity

✔️

Professional competence & due care

✔️

Client confidentiality

✔️

Professional behaviour

✔️

Independence

Human Resource

✔️

Recruitment

✔️

Performance evaluation

✔️

Compensation

✔️

Career development

Engagement Performance

✔️

Assignment of engagement

✔️

Audit Policies and Tools and Documentation

✔️

Consultation

✔️

Engagement Quality Control Review (EQCR)

✔️

Difference of opinion

Monitoring

✔️

Inspection selection

✔️

Evaluation of observations

✔️

Communication in the audit firm

Others

✔️

Anti-money laundering

✔️

Anti- corruption

✔️

NOCLAR/ POSH