美国CPA《审计与签证》知识点：订婚的质量控制标准

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　　Quality control standards for an engagement

　　B.Engagement partner responsibilities for quality

　　1.Remain alert for noncompliance with ethical requirements

　　2.Form a conclusion on compliance with independence requirements

　　3.Be satisfied that procedures regarding client acceptance and continuance have been followed.

　　4.Be satisfied that the engagement team and external specialists have the competence and capabilities

　　5.Take responsibility for the direction，supervision，and performance of the engagement.

　　6.Take responsibility for reviews

　　7.Be satisfied through review that sufficient appropriate audit evidence has been obtained to support the conclusions reached and the report to be issued.

　　8.Take responsibility for the engagement team undertaking appropriate consultation on difficult or contentious matters.

　　C.Engagement quality control review

　　1.Engagement quality control reviewer

　　the engagement quality control reviewer can be a partner with sufficient and appropriate experience and authority，none of whom is part of the engagement team.

　　2.Should be completed before the engagement partner releases the audit report.

　　3.Procedures

　　Discussion of significant findings with the engagement partner.

　　Reading the financial statements

　　Review of audit documentation

　　Evaluation of the conclusions

　　4.Effect on auditor‘s report date

　　If the review after the date of auditor‘s report and identifies …。auditor’s report should be changed……

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