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Guide to Quality Control for Small- and Medium-Sized Practices, Third Edition

This third edition of the guide features enhancements to the two sample manuals, as well as other refinements for clarity and consistency with International Standard on Quality Control (ISQC) 1. The guide contains the requirements set out in ISQC 1 in addition to implementation guidance, including discussion material and an integrated case study that can be used as the basis for education and training.

The guide provides non-authoritative guidance on applying ISQC 1. It is not to be used as a substitute for reading ISQC 1, but as a supplement to help practitioners understand and consistently implement this standard within their firms when developing a system of quality control for audits and reviews of financial information, and other assurance and related service engagements.

See also

  • QC Guide—Orientation, a PowerPoint slide deck to introduce users to the structure, features, and key topics in the Guide. Member bodies may have access to the slides for use in training and CPD courses.
  • Companion Manual to the QC and ISA Guides on how member bodies and other professional accountancy organizations can make the best use of the Guide.

Note this Guide pre-dates the IAASB's new quality management standards, issued in December 2020.

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