TFL Vsebine / Revija SIR*IUS

IAASB's quality management standards

Namen prispevka je predstaviti zahteve novih (MSOK 2) in prenovljenih (MSOK 1, MSR 220) standardov obvladovanja kakovosti. Časa za prilagoditev zahtevam teh standardov ni prav veliko, saj morajo revizijske družbe sisteme obvladovanja kakovosti na ravni družb oblikovati in vzpostaviti do 15. decembra 2022. Da bi bolje razumeli širši okvir, v katerem so bili oblikovani predstavljeni standardi, so uvodoma predstavljeni izzivi, povezani z opredelitvijo pojma kakovost revizije. Zanimivo je, da splošne opredelitve kakovosti revizije ni, da pa so kljub temu pogledi pripravljavcev standardov, strokovnih združenj in akademikov na dejavnike, ki vplivajo na kakovost revizije, sorazmerno poenoteni.

The purpose of this paper is to present the requirements of the new (ISQM 2) and revised (ISQM 1 – previously ISQC 1, ISA 220) quality control standards. There is not much time to adapt to the requirements of the above standards as audit firms are required to have their systems of quality management designed and implemented by December 15, 2022. To better understand the background of the changes introduced, I have presented the challenges related to the definition of audit quality. Interestingly, there is no universal definition of audit quality, but the views of standard setters, professional bodies and academics on the factors affecting audit quality are relatively consistent.