Appendix A—System of Quality Control Elements (Direct Report Practitioners)

Report on a Review of Direct Report Practitioners 2013–14

Report on a Review of Direct Report Practitioners 2013–14

Appendix A—System of Quality Control Elements

This diagram shows three sides of a cube, each side depicting aspects of the System of Quality Control.

The top of the cube shows the objectives of the System of Quality Control:

1. Compliance with professional standards and applicable legal and regulatory requirements; and
2. Reports issued are appropriate in the circumstances.

The right side of the cube shows the two levels of the System Quality Control:

• Firm level (CSQC 1)
• Engagement level (CAS 220 or S5030)

The left side of the cube shows the elements of the System of Quality Control:

• leadership,
• ethics and independence,
• acceptance and continuance,
• human resources,
• engagement performance, and
• monitoring

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