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What is Key Principles of Quality Performance Audits about?

This chapter discusses the eight key principles of quality performance audits: [1] quality control, [2] independence and ethics, [3] professional judgement and scepticism, [4] audit team competence, [5] materiality, [6] audit documentation and supervision, [7] audit risk and assurance, and [8] communication. Quality control involves policies and procedures to ensure audits are appropriate, balanced, fair, add value, and follow ISSAIs. Independence and ethics are crucial as they help auditors maintain impart

Author

Abdi Mucee Tube

Language

EN