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Auditing Standard ASQM 2 Engagement Quality Reviews
Authority of this ASQMAuthority of this ASQM
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Authority of this ASQM
- This ASQM contains the objective for the firm in following this ASQM, and requirements designed to enable the firm and the engagement quality reviewer to meet that stated objective. In addition, this ASQM contains related guidance in the form of application and other explanatory material and introductory material that provides context relevant to a proper understanding of this ASQM, and definitions. ASQM 1[6] explains the terms objective, requirements, application and other explanatory material, introductory material, and definitions.