Deep Dive into Quality Management

Overview

Quality management represents a significant shift in how CPA firms design, implement & evaluate audit & attestation quality. This course provides a focused, practical deep dive into the quality management standards & related engagement-level requirements that firms are now operating under.

The course covers SQMS 1 & SQMS 2, along with related engagement-level standards, including SAS 146, SAS 145, SSARS 26 & SSAE 23. Emphasis is placed on post-implementation responsibilities, including evaluating the effectiveness of quality management systems & addressing monitoring & remediation requirements.

Participants will also examine engagement-level quality management responsibilities, including the auditor’s responsibilities under SAS 146 & the engagement partner’s responsibilities in SSARS engagements. The course is designed to help firms navigate the second phase of implementation, moving beyond design & rollout to ongoing evaluation, monitoring & continuous improvement.