Quality management – ACCA Advanced Audit and Assurance (AAA)
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Hi,
My Query is whether this video covers the syllabus for the March 2023 exam?
It is presented slightly different from my Kaplan study text and has an emphasis on different items.
Many Thanks,
Tarwinder
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OpenTuition lectures accompany OpenTuition notes available here https://opentuition.com/acca/aaa
ISQC 1 concerns the QC requirements for every firm/practice – whether it has two partners or fifty partners and whether it has a handful of audit clients or hundreds of audit clients must have a SYSTEM of quality control.
ISA 220 concerns the quality controls to be applied to the conduct of each individual audit/review engagement. These will be specific to each individual engagement.
Hello!
My query is: what is the difference between individual audit assignments (as per ISA 220) and firm (as per ISQC 1)?
Thank you.