Engagement Quality Reviews
This International Standard on Quality Management (Ireland) (ISQM (Ireland)) deals with:
(a) The appointment and eligibility of the engagement quality reviewer; and
(b) The engagement quality reviewer’s responsibilities relating to the performance and
documentation of an engagement quality review.
This ISQM (Ireland) is effective for:
(a) Audits and reviews of financial statements for periods beginning on or after 15 December
(b) Other assurance and related services engagements beginning on or after 15 December
Early adoption is permitted.