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Formal CQA certification is given by the American Society for Quality (ASQ). Each CQA certification candidate needs to pass a multiple choice examination that focuses mostly on auditing practices, and measures comprehension of the ASQ Body of Knowledge (BOK), covering: Auditing Basics; Process of auditing; Auditor competencies
ASQ Center in Milwaukee ASQ registration booth at America's Center in St. Louis for the 2010 meeting on 24 May. The American Society for Quality (ASQ), formerly the American Society for Quality Control (ASQC), is a society of quality professionals, with more than 40,000 members. ASQ is a global organization with members in more than 140 countries.
The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and Accounting Guide. The ASC is published by the Financial Accounting Standards Board , and access to the ASC is free through the Basic View on the FASB web site.
In audit management, a desk audit or desk review is a document review of an organization's documents. [1] These reviews which do not require interviews or activity observation, can be conducted at a remote desk. [1] Desk audits are conducted ahead of more costly thorough onsite process audits and system audits. [1]
Quality audit is the process of systematic examination of a quality system carried out by an internal or external quality auditor or an audit team. It is an important part of an organization's quality management system and is a key element in the ISO quality system standard, ISO 9001 .
In the United States, the Public Company Accounting Oversight Board develops standards (Auditing Standards or AS) for publicly traded companies since the 2002 passage of the Sarbanes–Oxley Act; however, it adopted many of the GAAS initially. The GAAS continues to apply to non-public/private companies.
The American Institute of Certified Public Accountants began codifying the Statements on Auditing standards semiannually in 1976. The Codification of Statements on Auditing Standards is generally issued in January, and the U.S. Auditing Standards is issued as part of the AICPA Professional Standards in June of each year.
Quality engineering is the discipline of engineering that creates and implements strategies for quality assurance in product development and production as well as software development.