COMMON DEFICIENCIES ON ISQC 1 AND ISA COMPLIANCE The global body for professional accountants AGENDA • ISQC 1 (firm-wide policies and procedures) • ISA (audit file reviews) 1.

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Transcript COMMON DEFICIENCIES ON ISQC 1 AND ISA COMPLIANCE The global body for professional accountants AGENDA • ISQC 1 (firm-wide policies and procedures) • ISA (audit file reviews) 1.