CPA Australia Practice Test & Exam Prep

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Under ASA 220 / ISA 220 (Revised) and ASQM 1 (Quality Management), the engagement partner's responsibility for managing and achieving quality on an audit is best described as:

Delegated entirely to the firm's quality management function once the system of quality management is in place Limited to signing the auditor's report at the conclusion of the engagement Taking overall responsibility for managing and achieving quality, including being sufficiently and appropriately involved throughout the engagement Confined to confirming that an engagement quality reviewer has been appointed

Correct Answer:

Taking overall responsibility for managing and achieving quality, including being sufficiently and appropriately involved throughout the engagement

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