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Auditing Standard ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements
Authority of this ASQMAuthority of this ASQM
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Authority of this ASQM
- Paragraph 14 contains the objective of the firm in following this ASQM. This ASQM contains: (Ref: Para. A6)
- Requirements designed to enable the firm to meet the objective in paragraph 14; (Ref: Para. A7)
- Related guidance in the form of application and other explanatory material; (Ref: Para. A8)
- Introductory material that provides context relevant to a proper understanding of this ASQM; and
- Definitions. (Ref: Para. A9)