Quality control at FL（公司層面的質(zhì)量控制）是什么_2021年ACCA考試AA知識點(diǎn)
目前2021年ACCA考試備考已經(jīng)開始，已經(jīng)報考的考生要抓緊時間學(xué)習(xí)了。提前掌握書本知識，了解教材重點(diǎn)，有助于后續(xù)階段的學(xué)習(xí)。
【內(nèi)容導(dǎo)航】
Quality control at FL 公司層面的質(zhì)量控制
【知識點(diǎn)】
Quality control at FL 公司層面的質(zhì)量控制
Quality control at FL 公司層面的質(zhì)量控制
Quality control at the firm level
The International Standard on Quality Control (ISQC 1) helps audit firms to establish quality standards for their business.
Quality control at the firm level
Firm's leadership is responsible for quality control within the firm through:
(1) Promoting a culture where quality is regarded as essential.
(2) Recruiting and retaining staff with the right capabilities, competence, and commitment to ethical principles.
(3) Implementing policies and procedures to ensure quality control at the individual engagement level.
(4) Evaluating quality control procedures to ensure that they remain relevant, adequate and effective and are complied with.
2021年ACCA考試備考，希望大家都能拼盡全力，努力學(xué)習(xí)，最后預(yù)祝大家順利通過ACCA考試。
注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第14講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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