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Quality Management at the Engagement Level – IAASB

Date recorded:

At its meeting on December 9-13, 2019, the IAASB generally supported the ISA 220 Task Force’s proposals to clarify the engagement team definition, to make clear that the engagement team can ordinarily depend on the firm’s system of quality management, and to better deal with large, complex audit engagements. The Board also discussed professional skepticism, the stand-back provision and the documentation requirements. The ISA 220 Task Force will consider the comments received in preparing a revised full draft of proposed ISA 220 for discussion at the March 2020 IAASB meeting.

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

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