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AICPA’s proposed standards aim to enhance audit quality
Verdict Staff
February 4, 2021 (Last Updated February 4th, 2021 14:58)
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The American Institute of CPAs’ (AICPA) Auditing Standards Board (ASB) has issued an exposure draft (ED),
Proposed Quality Management Standards, which includes three interrelated standards that aim to improve how CPA firms manage audit quality.
The standards offer a risk-based approach to effective quality management systems within CPA firms, which aim to improve the scalability of standards and promote a system tailored to the firm and its engagements.
The three proposed standards are:
Proposed Statement on Quality Management Standards (SQMS)
A Firm’s System of Quality Management ....

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