The firm and its personnel comply with professional standards
and applicable legal and regulatory requirementsReports issued by
the firm or engagement partners are appropriate in the
circumstances audit lanjutan
audit lanjutan
DEFINITIONS
In this ISQC, the following terms have the meanings attributed
below :Date of ReportEngagement documentationEngagement
partnerEngagement quality control reviewEngagement quality control
reviewerEngagement teamaudit lanjutan
audit lanjutan
Lanjutan
g. Firmh. InspectionListed entityj. Monitoringk. Network firml.
Networkm. Partnern. Personnelo. Professional standardsaudit
lanjutan
audit lanjutan
Lanjutan
p. Reasonable assuranceq. Relevant ethical
requirementsStaffSuitably qualified external personaudit
lanjutan
audit lanjutan
REQUIREMENTS
Applying, and complying with, relevant requirementsElements of a
system of quality controlLeadership responsibilities for quality
within the firmRelevant ethical requirementsAcceptance and
continuance of client relationships and specific engagementsaudit
lanjutan
audit lanjutan
Lanjutan ..
6. Human Resources7. Engagement Performance8. Documentation of
the system of quality controlaudit lanjutan
audit lanjutan
OVERALL OBJECTIVES OF THE AUDITOR( ISA 200 )audit lanjutan
9. Misstatement10. Premise11. Professional judgment12.
Professional skepticism13. Reasonable assurance14. Risk of material
misstatement15. Those charged with governanceaudit lanjutan
audit lanjutan
REQUIREMENTS
Ethical requirements relating to an audit of financial
statementsProfessional skepticismProfessional judgmentSufficient
appropriate audit evidence and riskConduct of an audit in
accordance with ISAsaudit lanjutan
audit lanjutan
AGREEING THE TERMS OF AUDIT ENGAGEMENTS( ISA 210)audit
lanjutan
audit lanjutan
OBJECTIVES
Establising whether the preconditions for an audit are present2.
Confirming that there is common understanding between the auditor
and management and, where appropriate, those charged with
governance of the terms of the audit angagement audit lanjutan
audit lanjutan
REQUIREMENTS
Preconditions for an auditAgreement on audit engagement
termsRecurring auditsAcceptance of a charge in the terms of the
audit engagementAdditional considerations in engagement
acceptanceaudit lanjutan
