New international audit standards, which will be effective from December 15, 2022, are expected to usher in a complete paradigm shift in the profession’s approach to audit quality, says the global head of a leading accounting and consultancy network. The International Standards on Quality Management will require audit firms to adopt a proactive risk-based approach to quality as opposed to the current system which focuses on quality control procedures that tend to be reactive “when the horse has already bolted,” says Subarna Banerjee, chairman of UHY International, a UK based network which has offices in 101 countries across all continents. Al Khazraji provide high quality auditing and accounting services in Abu Dhabi, Sharjah and Dubai.
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