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ISQM 2

Summary

ISQM 2 deals with the appointment and eligibility of the engagement quality reviewer, and the engagement quality reviewer’s responsibilities relating to the performance and documentation of an engagement quality review. ISQM 2 applies to all engagements for which an engagement quality review is required to be performed in accordance with ISQM 1.

Description

The following are available:

AuthorIAASB
DivisionAudit & Assurance
Keywords
ISQM 2
Quality Management
Date17 December 2020
URL
https://www.iaasb.org/publications/international-standard-quality-management-isqm-2-enhancing-quality-reviews