Quality Management at Engagement Level - ISA 220


The objectives of the project are to:

(a)   Propose revisions to ISA 220 to strengthen aspects of quality management for individual engagements by focusing on the identification, assessment and response to quality risks in a broad range of engagement circumstances.

(b)   Propose consequential amendments to other standards that may be necessary as a result of revisions to ISA 220.

(c)   Determine whether non-authoritative guidance and support tools should be developed by the IAASB or others to supplement the revisions or new standard(s).



Project Stages

Board Papers

September 2019 December 2019 March 2020 April 2020 June 2020

Board Minutes

September 2019 December 2019 March and April 2020

CAG Papers

September 2019 March 2020

CAG Minutes

September 2020


The Board discussed amendments to proposed ISA 220 (Revised) to clarify how to treat component auditors that are not directly engaged by the firm.

The ISA 220 Task Force will present a full draft of proposed ISA 220 (Revised) for IAASB approval via videoconference in September 2020.


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