Summary of Auditing Standards on Quality Control of the Audit Work
1. Purpose: The purpose of this SA is to establish standards on quality control:
a. Policies and procedures of an audit firm regarding audit work generally and
b. Procedures regarding the work delegated to assistants on an audit.
2. Two levels: Quality Control Procedures should be implemented both at the level of the audit
firm & at individual audits level.
The objectives of the quality control policies at Audit Firm level
Professional requirements, Skill and Competence, Assignment, The work assigned to the
assistants must be properly directed & supervised, Expert consultation, Monitoring on policies.
3. The firm’s quality control procedures should be communicated to its personnel/assistants
so that they understood and implemented.
Quality control At Individual Audits level
4. The auditor should implement the designed quality control procedures appropriate to the
5. The audit supervisor shall consider the competence of assistants both at the time of the
delegating & deciding the extent of direction, supervision.
6. Manner of delegation: with due care by persons having the needed professional knowledge.
7. Direction involves: Informing assistants of their responsibilities, informing them the nature
of the entity business and possible accounting or auditing problems that may affect the
nature, timing and extent of audit procedures.
8. Functions of supervisor: Monitor the progress of the audit, Modifying the Audit Programme
due to the latest developments, He may request the audit personnel to perform certain
additional procedures, Settle any differences in audit opinions between audit staff.View Other Summary
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