الإطار التحليلي لإدارة جودة التدقيق في ظل المعيار الدولي لإدارة الجودة 01

الملخص EN

This study aims to present the analytical framework for quality management for the services of external auditing offices and companies and to ensure the quality of their services, in light of the policies and procedures for the content of the International Standard for Quality Management 1 (ISQM1), which replaces the first International Standard for Quality Control (ISQC1) as of the year 2022, and this In light of the adoption of the International Board of Auditing and Assurance Standards Board (IAASB), a new approach in the development of the audit quality framework, through a more proactive and adaptive approach to quality management, focused on achieving quality objectives by identifying risks that threaten those objectives, and responding to them.

The study concluded that there is a need for more work in the field of quality management for auditing, especially in light of the audit expectations gap, as ISQM 1 provides an opportunity to take an important step towards reducing public expectations about what a good audit is.

Achieving the objectives of the International Quality Management Standard 1 by improving audit policies and procedures and its reports.