Die International Federation of Accountants (IFAC) erfragt Vorschläge zur Entwicklung von Anwendungsrichlinien für den International Standard on Quality Control (ISQC) 1, Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements, speziell für small and medium-sized practices (SMPs).
‚Assisting SMPs in understanding how to apply ISQC 1 is consistent with IFAC’s objective of helping these entities to implement international standards and so perform high quality work,‘ betont der stellvertetende Vorsitzende der IFAC Ian Ball. ‚We envisage the guide being of particular benefit to auditors in those countries where the profession is at an early stage of development, but we believe it will also be of value in developed countries.‘
Vorschläge können bis zum 29. Dezember 2006 an die IFAC übermittelt werden.
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