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The Quality Management Standards

The Quality Management Standards

Three new and revised standards strengthen and modernize the audit firm’s approach to quality management. Through the standards, the IAASB is addressing an evolving and increasingly complex audit ecosystem, including growing stakeholder expectations and a need for quality management systems that are proactive and adaptable.

The standards direct audit firms to improve the robustness of their monitoring and remediation, embed quality into their corporate culture and the “tone at the top”, and improve the robustness of engagement quality reviews.

The standards are effective 15 December 2022. They replace the IAASB’s current standards, International Standard on Quality Control 1, and International Standard on Auditing 2022.

Standards 
3
ISA 220 (Revised)
17 December 2020
Publications
The Quality Management Standards
ISQM 2
17 December 2020
Publication
ISQM 1
17 December 2020
Publication
The Quality Management Standards
Implementation 
5
Support Plan
1 April 2021
Publication
The Quality Management Standards
Successful adoption and implementation
16 February 2021
Video
The Quality Management Standards
Getting started
11 March 2021
Article
The Quality Management Standards
Initial Implementation Efforts
30 April 2021
Video
The Quality Management Standards
Other 
8
SAICA TechTalk: The Quality Management Standards
11 November 2021
Slides
The Quality Management Standards
IRBA Adoption
12 March 2021
Communique
The Quality Management Standards
Continue drive toward better audits
5 February 2021
Article
The Quality Management Standards
Audit quality – how to raise the bar
27 April 2021
Essay
The Quality Management Standards
Quality Management in Audit Firms
20 May 2021
Slides
The Quality Management Standards
Scalability for Small- and Medium-Sized Practices
28 March 2019
Video
The Quality Management Standards
Introductory video
18 November 2020
Video
The Quality Management Standards
Webinars 
1
Webinars
13 July 2021
Webinar
The Quality Management Standards