QUALITÄTSSICHERUNG IN DER WIRTSCHAFTSPRÜFUNG - EIN SYSTEM MIT STÄNDIGEM REFORMBEDARF?

Quality control and quality assurance gets more and more important against the background for regeneration of the financial market crisis. According to International Standard on Quality Control 1 (ISQC 1) audit firms “should establish a system of quality control designed to provide it with reasonable assurance that the firm and its personnel comply with professional standards and applicable regulatory and legal requirements, and that reports issued by the firm or engagement partners are appropriate in the circumstances.”