Appendix A—System of Quality Control Elements (Annual Audit)—text version

Report on a Review of the Annual Audit Practice—Practice Reviews Conducted in the 2013–14 Fiscal Year

(Report on a Review of the Annual Audit Practice—Practice Reviews Conducted in the 2013–14 Fiscal Year)

Appendix A—System of Quality Control Elements (Annual Audit)

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:

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

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