Exposure Draft, Proposed SSARS Quality Management

The Exposure Draft, Proposed SSARS Quality Management for an Engagement Performed in Accordance With Statements on Standards for Accounting and Review Services ensures that certain concepts related to quality management, where appropriate, are consistent between the auditing standards and SSARSs. The proposed standard would amend SSARS No. 21, as amended, AR-C sections 60, General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services, and 90, Review of Financial Statements, in AICPA Professional Standards.