Please enable JavaScript.
Coggle requires JavaScript to display documents.
IES 8
Professional Competence for Engagement Partners Responsible for…
IES 8
Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Revised)
Scope of this Standard
prescribes the professional competence that professional accountants are required to develop and maintain
professional accountants, and for fostering a commitment to lifelong learning among professional accountants.
-
IES 8, Professional Competence for Engagement Partners Responsible for Audits for Financial Statements (Revised)
Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements.
to professional accountants performing an equivalent role to that of an Engagement Partner on audits of other historical financial information in compliance with the ISAs or other types of engagements providing assurance and related services.
-
-
Objective
The objective of this IES is to establish the professional competence that professional accountants develop and maintain when performing the role of an Engagement Partner.
Requirements
to develop and maintain professional competence that is demonstrated by the achievement of learning outcomes including, but not limited.
-
-
Professional Values, Ethics, and Attitudes
-
-
-
-