Australian Government
Auditing and Assurance Standards Board
Wednesday, November 24, 2021
The AUASB’s latest short video to promote awareness of the new Quality Management Standards has landed with the release of Your 5-minute guide to ASQM 2 Engagement Quality Reviews. ASQM 2 is a new standard and this video takes you through which engagements require an Engagement Quality Review under ASQM 1, the eligibility of the Engagement Quality Reviewer and some of the highlights of what their responsibilities relating to performance and documentation entails.