ISQM 2 First-Time Implementation Guide
International Standard on Quality Management 2
IAASB
Jun 14, 2021 | Guidance & Support Tools
English
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This non-authoritative First-time Implementation Guide will help practitioners understand and implement the requirements of the International Standard on Quality Management (ISQM) 2, Engagement Quality Reviews. It will help practitioners and firms successfully plan and implement the standards by the effective date, December 15, 2022.
It does not amend or override the International Standard on Quality Management (ISQMs), the texts of which alone are authoritative. Reading the publication is not a substitute for reading the ISQMs.
Learn more about the IAASB’s suite of quality management standards.
Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- IAASB 2021 Public Report: Spearheading Change to Enhance Confidence in Audits and Assurance
- IAASB Comment Letter to the International Sustainability Standards Board
- ISA 315 First-Time Implementation Guide
- Reporting Going Concern Matters in the Auditor's Report
