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Quality Control Procedures for Assurance Engagements. CSQC 1 replaces GSF-QC

General Standards of Quality Control for Firms Performing Assurance Engagements. DIFFERENCE(S) IN SCOPE Limited to Audits of Financial Statements CAS 220 applies only to audits of financial statements (adapted as necessary for audits of other historical financial information). Section 5030 applies to all assurance engagements. An updated Section 5030 will be retained in the CICA Handbook – Assurance to deal with quality control procedures for assurance engagements other than audits of financial statements and other historical financial information.

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