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Engagement Quality Reviews – IAASB

Date recorded:

At its meeting on September 17-21, 2018, the IAASB discussed a revised draft ED of proposed ISQC 2 and related extracts from proposed ISQC 1 (Revised). The Board’s discussions focused on the relationship between the two quality management standards, the scope of engagements subject to EQ reviews, the eligibility of the EQ reviewer, and the performance requirements for an EQ reviewer. The Board will discuss selected issues on the October 16 teleconference. The Task Force plans on presenting the ED of proposed ISQC 2 for approval by the Board at the December 2018 meeting.

Review the summary, including the podcast, on the IAASB's Web site.

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