Page 89 - AA Integrated Workbook STUDENT 2018-19
P. 89
Planning
4.6 Monitoring
Quality control policies alone do not ensure good quality work. They must be
implemented effectively. Therefore the firm must evaluate:
Adherence to professional standards and regulatory/legal requirements.
Whether quality control procedures have been implemented on a day-to-day
basis.
Whether the firm's quality control policies and procedures are effective so that
reports issued by the firm are appropriate in the circumstances.
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