Quality Management

The IAASB has raised the bar for quality management.

Three new and revised standards strengthen and modernize the audit firm’s approach to quality management. Through the standards, the IAASB is addressing an evolving and increasingly complex audit ecosystem, including growing stakeholder expectations and a need for quality management systems that are proactive and adaptable.

The standards direct audit firms to improve the robustness of their monitoring and remediation, embed quality into their corporate culture and the “tone at the top”, and improve the robustness of engagement quality reviews.

The standards became effective December 15, 2022. They replaced the IAASB’s International Standard on Quality Control 1 and International Standard on Auditing 220.

 

Implementation Guidance

   
Learn More about the Quality Management Standards
An Overview of the IAASB’s Quality Management Standards
Quality Management Standards: Perspectives on Initial Implementation Efforts
IAASB Quality Management Standards
Perspectiva general de las normas de gestión de calidad del IAASB
Vue d’ensemble des normes de gestion de la qualité de l’IAASB
国际审计与鉴证准则理事会质量管理准则概览
Raising the Bar on Quality Management: The IAASB’s New QM Standards
IFAC, IAASB, and ICAC Discussion Forum on Quality Management Standards
Albanian: Raising the Bar on Quality Management: The IAASB’s New QM Standards
Georgian: Raising the Bar on Quality Management: The IAASB’s New QM Standards
Ukrainian: Raising the Bar on Quality Management: The IAASB’s New QM Standards
Russian: Raising the Bar on Quality Management: The IAASB’s New QM Standards
Bosnian-Serbian-Croatian: Raising the Bar on Quality Management: The IAASB’s New QM Standards
Supporting the New Quality Management Standards
All You Need to Know about the Firm's Risk Assessment Process
Resources: Expectations for Firm and Engagement Partners
What’s New for Firms' Monitoring and Remediation Process
Bringing it all Together: Exploring all the Components of a Quality Management System
 

Effective Date:

December 15, 2022

   

Translations & Permissions

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IP permissions and policies

   

Quality Management Videos

Watch our quality management videos - in English, French, Mandarin & Spanish - for detailed explanations on the new and revised standards.

Watch Here

 

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