ISQM 2 First-Time Implementation Guide
International Standard on Quality Management 2
IAASB
Jun 14, 2021 | Guidance & Support Tools
English
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In Progress Translations: Croatian | Hungarian | Thai
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 © 2023 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
- 2021 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- Proposed International Standard on Auditing 500 (Revised), Audit Evidence, and Proposed Conforming and Consequential Amendments to Other ISAs
- Proposed Part 10, Audits of Group Financial Statements of the Proposed ISA for Audits of Financial Statements of Less Complex Entities
- Quality Management and Group Audits: Highlighting Certain Aspects of Interaction Between ISA 220 (Revised) and ISA 600
