Audit Quality Maturity Model Version 2.0


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This document announces the approval and availability of the Audit Quality Maturity Model version 2.0 (AQMM v 2.0) by The Institute of Chartered Accountants of India. It details the model's applicability, which is mandatory for firms auditing listed entities, banks, and insurance companies, effective from April 1, 2023. The AQMM v 2.0 comprises three sections: Practice Management – Assurance, Human Resource Management, and Digital Competency, with a defined scoring pattern and firm maturity levels. This guide is essential for accounting firms to understand and implement the updated audit quality standards.

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Audit Quality Maturity Model version 2.0 (AQMM v 2.0) #pdf
Submitted by · Posted 23 August 2024 · Other files by Shree · Report
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