Quality Control and Quality Audit (PSQC 1 and PSA 120)
Автор: Akawnting
Загружено: 2020-09-30
Просмотров: 19600
Описание:
Auditing Theory: Concept and Practice Tutorial Series covers the necessary skill and knowledge that will help in passing the CPA Licensure Exam and information that will guide auditors in performing auditing and related services.
This video aims to help the viewers understand and review the Quality Control Standards of Audit Firms to ensure the firm's compliance with professional standards and ethical requirements, and to ensure the appropriateness of audit reports issued by the firm to its client.
Hi guys! The following list provides the topics discussed in this tutorial.
0:00 - Start
1:20 - PSQC 1 and PSA 120 Objectives
3:30 - Elements of a System of Quality Control
5:50 - Leadership Responsibilities
13:40 - Relevant Ethical Requirements
18:20 - Independence
26:30 - Rotation Requirement Illustration
33:58 - Acceptance and Continuance
43:00 - Human Resources
51:35 - Engage Performance
59:14 - Engagement Quality Control Review
1:06:48 - Engagement Documentation
1:11:30 - Monitoring
1:17:55 - Documentation
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