Documente Academic
Documente Profesional
Documente Cultură
c.
Technical and
training proficiency
Independence
Professional Care
Planning
Internal Control
Considerations
Evidential Matters
GAAP
Inconsistency
Disclosures
Opinion
General (TIP)
Fieldwork (PIE)
Reporting (GIDO)
Frameworks for
Assurance
Engagements
Related Services
Review
Other
Assurance
Engagements
Agreed-Upon
Procedures
Compilation
PSA 100-999
PAPS 1000-1999
PSRE 2000-2699
PREPS 2700-2999
3.
4.
5.
6.
PSAE 3000-3699
PAEPS 3700-3999
PSRS 4000-4699
PRSPS 4700-4999
a.
3.
4.
5.
Recruitment
Performance Evaluation, Compensation
Promotion
Capabilities and Competence
Career Development
Assignment of Engagement Teams
Engagement Performance
1.
2.
b.
Integrity
Objectivity
Professional Competence and Due Care
Confidentiality
Professional Behavior
Audit
Differences in Opinion
Differences in the opinion of the members of the audit team
shall be brought to the attention of the audit partners within
the firm without the fear of reprisals. No audit report shall be
issued until the differences are resolved.
Monitoring
The continued adequacy and operational effectiveness of
quality control policies and procedures shall be monitored.
The firm should establish policies and procedures to provide
it with reasonable assurance that the system of quality
control are relevant, adequate and operating effectively.
QUALITY CONTROL REVIEW
The PRC has created a QRC which shall conduct a review
on applicants of registration to practice public accountancy
and shall recommend the revocation of the certificate of
registrations of CPAs who have not observed the quality
control measures.