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Hello!
My query is: what is the difference between individual audit assignments (as per ISA 220) and firm (as per ISQC 1)?
Thank you.
Please see Chapter 9:
ISQC 1 relates to “firm-wide” QC – i.e. the environment within which all audits (and assurance services) are conducted.
ISA 220 Quality Control for an Audit of Financial Statements – is “individual audit” QC.
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