Engagement Quality Control & Using the Work of Others

Engagement quality control refers to the set of procedures designed to ensure that an accounting engagement, such as an audit, review, or other assurance service, is carried out in accordance with professional standards, regulatory requirements, and the firm's own policies. Using the work of others involves leveraging the expertise of specialists or considering the work done by the internal audit function or other auditors, ensuring it meets the necessary quality and relevance for the engagement's objectives.

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Engagement Planning, Understanding an Entity, & Understanding its Internal Control
Module: 2 Concepts, 36 Lessons