[QC10] Documentation, Form and Content, Timing

An Effective system of Quality Control

---

QC10 서류작업(Documentation)

 

■ Documentation 작업에 필요한 사항은 "3C"로 요약할 수 있습니다.

 

○ Control Policies and Procedures

 

○ Compliance with existing policies and procedures

 

○ Copliaints and allegations and responses to them.

 

---

QC10 형식과 내용(Form and Content)

 

■ The Form and Content of documentation 이 어떤 요소에 의존하는지 살펴보겠습니다.

이 요소들은 "SNT"로 요약할 수 있습니다.

 

○ The Size of the firm and the number of officies

 

○ The Nature and complexity of the firm's practice and organization

 

○ The Technology used in the documentation process

---

QC10 시행 타이밍

 

■ 주기적인 QC 검사 수행 시기(The timing of Periodic QC Inspection Cycle)입니다.

 

상장회사의 퀄리티 컨트롤 타이밍은 다음과 같은 여러가지 온갖 요소들에 의해 결정 됩니다.

 

○ Inspection Procedures varies based on the firm's quality control policies and procedures and the effectiveness and results of other monitering procedures.

 

 

○ The size of the firm and the number and geographical location of offices

 

 

○ The results of previous monitoring procedures

 

 

○ The degree of authority of both personnel and office

 

 

○ The nature and complexity of the firm's practice and organization

 

 

○ The risk associated with the firm's clients and specific engagements

 

---

※ 참고:

 

QC 정책과 절차의 Nature and Extent 결정에 

 

Cost-Benefit Consideration 요소도 고려 요소가 된다.