Adoption of ISQM 1, ISQM 2 and ISA 220 (Revised)
- CCS
- Dec 29, 2021
- 1 min read
Updated: Jan 2, 2023
Adoption of ISQM 1, ISQM 2 and ISA 220 (Revised) - PDF
MIA - Malaysian Approved Standards on Auditing Part 1
MIA - Malaysian Approved Standards on Auditing Part 2
International Standards On Quality Control - ISQM 2 (Issue Date October 2021)
International Standards On Quality Control - ISQM 1 (Issue Date October 2021)
International Standards On Quality Control - ISQC 1 (Issue Date March 2009)
International Standard On Review Engagements ISRE_2400 (Issue Date June 2008)
International Standard On Review Engagements ISRE_2410 (Issue Date December 2012)
International Standards On Related Services ISRS_4410 (Revised) (Issue Date May 2012)
International Standards On Related Services ISRS_4400 (Revised) (Issue Date September 2021)
1. The Malaysian Institute of Accountants has approved the adoption of:
✅ International Standard on Quality Management (ISQM) 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements,
✅ ISQM 2 Engagement Quality Reviews,
✅ International Standard on Auditing 220 (Revised) Quality Management for an Audit of Financial Statements; and
✅ Conforming Amendments to ISAs and Related Material Arising from the Quality Management Projects in Malaysia.
🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 马来西亚会计师协会已经批准采用: ✅ 国际质量管理标准（ISQM）1：对执行审计或财务报表审查或其他鉴证或相关服务业务的会计事务所进行质量管理。 ✅ ISQM 2 业务质量审查。 ✅ 国际审计准则 220（修订版）财务报表审计的质量管理；以及 ✅ 马来西亚质量管理项目对《国际审计准则》和相关材料所产生的符合性修正。 🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳
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