Quality Control in Audits_ SQC 1 and SA 220

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Quality Control in Audits_ SQC 1 and SA 220

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This Podcast details quality control standards in auditing, specifically SQC 1 (for firms) and SA 220 (for individual audits). It explains the elements of a robust quality control system, including leadership responsibilities, ethical considerations, client acceptance procedures, human resources, engagement performance, and monitoring. A case study illustrates the consequences of inadequate quality control. Finally, it outlines the roles of the Peer Review Board, Quality Review Board, and NFRA in overseeing audit quality.

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