CONTENTS

PREFACE

AUTHORITY STATEMENT

Paragraphs

Application.................................. 1-2

Operative Date................................ 3

Introduction.................................. 4-7

Definitions .................................. 8

Leadership Responsibilities for Quality on Audits......... 9-10

Ethical Requirements............................ 11-14

Independence................................. 15-16

Acceptance and Continuance of Client Relationships and Specific Audit Engagements 17-22

Assignment of Engagement Teams................... 23-24

Engagement Performance......................... 25-33

Consultation................................. 34-37

Differences of Opinion........................... 38-39

Engagement Quality Control Review................. 40-44

Monitoring.................................. 45-46

Conformity with International Standards on Auditing...... 47