Elements in which the Polices and Procedures to be Addressed in a Firm's System of Quality Control


The firm's system of quality control should include policies and procedures addressing each of the following elements:

Mnemonic : HEAL ME

(a) Human resources
 
b) Ethical requirements

(c) Acceptance and continuance of client relationships and specific engagements.

(d) Leadership responsibilities for quality within the firm

(e) Monitoring

(f) Engagement performance

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