List the Six Mandatory Elements of a System of Quality

question 68

Essay

List the six mandatory elements of a system of quality control for audit engagements listed under ASA 220.

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Definitions:

Desensitized

The process of reducing or eliminating an emotional response to a stimulus through repeated exposure.

Non-verbals

Communication methods other than verbal language, including gestures, facial expressions, and body language.

Critical to the Overall Assessment

An essential component or factor that significantly influences the conclusions or outcomes of an evaluation or analysis.

Unstructured Interview

An interview in which the examiner does not have a preestablished list of items or questions to which the client can respond; instead, client responses to examiner inquiries establish the direction for follow-up questioning.