Objective

Scope

Authority of this ISQC

Definitions

Date of report

Engagement documentation

1
 Engagement partner

Engagement quality control

Engagement quality control review

Engagement quality control reviewer

Engagement team

Board of Supreme Audit

.

Auditing Firm

Inspection

Listed entity

Monitoring

2
 Personnel
Staff

Professional standards

Suitably qualified external person

Leadership Responsibilities for Quality within the Firm

3
Relevant Ethical Requirements

Independence

4
5
Acceptance and Continuance of Client Relationships and Specific Engagements

6
 Human Resources

Assignment of Engagement Teams

7
Engagement Performance

Consultation

8
 Engagement Quality Control Review

9
Criteria for the Eligibility of Engagement Quality Control Reviewers

Documentation of the Engagement Quality Control Review

Differences of Opinion

Engagement Documentation

11
 Retention of engagement documentation

Monitoring

Evaluating, Communicating and Remedying Identified Deficiencies

11
Complaints and Allegations

12
Documentation of the System of Quality Control

13
 Introduction

Objective

Scope

System of Quality Control and Role of

Engagement Teams

14
 -7

Definitions

15
16
 Requirements

17
Acceptance and Continuance of Client Relationships and Audit
Engagements

Assignment of Engagement Teams

Engagement Performance

18
 Reviews

Consultation

Engagement Quality Control Review

19
 - ‫‌ج‬
.

Differences of Opinion

‌. ٕ

Monitoring

21
 Documentation

- ‫‌ج‬

21