Quality Management at Engagement Level - ISA 220

The objectives of the project were to:

• Propose revisions to ISA 220 to strengthen aspects of quality management for individual engagements by focusing on the identification, assessment and response to quality risks in a broad range of engagement circumstances.
• Propose consequential amendments to other standards that may be necessary as a result of revisions to ISA 220.
• Determine whether non-authoritative guidance and support tools should be developed by the IAASB or others to supplement the revisions or new standard(s).