ISA 220 – Quality Management – Refresher
Engagement-Level Quality Management, Leadership, Resources, and Monitoring Under ISA 220
About This Course
Course Information
This CPD course refreshes auditors on the core requirements of ISA 220 (Revised), linking engagement-level responsibilities with a firm’s quality management system under ISQM 1. You will revisit leadership and culture, roles and responsibilities, resources and assignment, engagement performance, and monitoring and remediation, with clear guidance on documentation. Practical scenarios and short case exercises translate the standard into day-to-day audit actions, improving consistency and audit quality. Designed for engagement partners, managers, senior auditors, or even freshly starting professionals, the course focuses on what has changed, what good looks like in practice, and how to evidence it efficiently.
Course Sections
This is a 4 unit CPD course that is made up of following contents:
- Introduction and Context (interactive contents)
- Firm-Level Quality vs Engagement-Level Quality (interactive contents)
- Leadership and Culture of Quality (video)
- Ethical Requirements and Independence (interactive contents)
- Acceptance and Continuance of Client Relationships (interactive contents)
- Engagement Resources (video)
- Engagement Performance (interactive contents)
- Monitoring, Remediation, and Documentation (video)
- Key Takeaways and Summary (interactive contents)
- Quizzes
- Additional readings
What You Will Learn
- Explain how ISA 220 (Revised) connects with ISQM 1 to translate firm-level quality systems into engagement-level actions
- Identify the engagement partner's responsibilities for leadership, culture, and professional scepticism on each audit
- Evaluate ethical requirements and independence threats using the IESBA Code's identify-evaluate-address model
- Assess client acceptance and continuance decisions by examining management integrity, team competence, and resource sufficiency
- Describe the three categories of engagement resources (human, technological, and intellectual) and how to match them to risk profiles
- Apply the direction, supervision, and review cycle to manage engagement performance and resolve significant matters before report issuance
- Recognise quality deficiencies during monitoring, initiate root cause analysis, and document remediation actions
Who This Course Is For
- Engagement partners and audit managers responsible for directing and reviewing audit engagements
- Senior auditors preparing for partner-level quality management responsibilities
- Practitioners at smaller firms seeking to apply ISQM 1 and ISA 220 (Revised) proportionately to less complex audits
- Quality assurance and risk personnel who oversee engagement-level compliance with auditing standards
Prerequisites
- Working knowledge of the International Standards on Auditing (ISAs) and the IESBA Code of Ethics
- Prior experience participating in or managing audit engagements
- Familiarity with ISQM 1 concepts at a general level is helpful but not required
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