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A guide to Quality Assurance Manuals
APES 320 (Management for Non-Assurance Services)
This standard requires public practices to establish and maintain a System of Quality Management for non-assurance services. This should give the accounting body assurance that the firm and its personnel are complying with professional standards, ethical requirements, and other applicable legal and regulatory requirements.
ASQM1 (Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements)
The standard requires all firms engaging in audit and assurance services to design, implement and operate robust quality management systems and procedures.
APES 325 (Risk Management for Firms)
This standard specifies the mandatory obligations of a firm to maintain a risk management framework to identify, assess, and manage organisational risks. It documents the firm’s Risk Management Framework and how it communicates risk management policies and procedures to its personnel.
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