The AICPA issued the new Quality Management Standards as a part of its overall quality improvement initiative. This course will highlight the foundational principles within the new approach that everyone in the CPA firm should know.
Learning Objectives
Recall key elements of recent guidance on implementing the AICPA’s new quality management standards that would have the greatest impact on improving the quality of audit and attest services List the foundational principles in the new Quality Management Standards that should be consistently applied by those performing audit and attest services
Major Topics
Overview of the new quality management standards Focus on the most important elements of a quality management system Implementation tips that everyone in the firm should know Audit and attest standards impacted
