• ssqc-1

Elements of SSQC 1 Engagement Performance (Part II)

This is the second of a two-part series on the elements of SSQC 1 – Engagement Performance, focusing on the components of “Differences of Opinion”, “Engagement Quality Control Review” and “Engagement Documentation”.

“Engagement Performance” is one of the six elements of Singapore Standard on Quality Control 1 (SSQC 1)Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements. This element covers the policies and procedures that a public accounting firm should adopt to improve the quality of the engagement it performs.

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