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Chapter 4

Quality control

Outcome

By the end of this session you should be able to:

 explain the principles and purpose of quality control of audit and other
assurance engagements.

 describe the elements of a system of quality control relevant to a given firm

 select and justify quality control procedures that are applicable to a given audit
engagement

 assess whether an engagement has been planned and performed in
accordance with professional standards and whether reports issued are
appropriate in the circumstances

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 4 of your Study Text

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