In June 2022, the AICPA’s Auditing Standards Board (ASB) and Accounting and Review Services Committee (ARSC) issued interrelated final standards on quality management intended to clarify and improve ...
Quality. We all have a few ideas that come to mind when we look for quality. More than likely, you’re envisioning your favorite brand of jeans, one restaurant where the food always tastes just right, ...
Editor’s note: This article is the first in a series to help practitioners learn about the AICPA’s new quality management standards and prepare to implement them. In June 2022, the AICPA’s Auditing ...