membership requirements for state audit organizations（会员国家审计组织的要求）.pdfVIP

Membership Requirements for State Audit Organizations To be eligible to be a member of the Governmental Audit Quality Center, a state audit organization (SAO) must: 1 1. Designate a SAO audit leader to have organization-wide responsibility for the quality of the SAO’s 2 governmental audit practice. (Effective at admission date.) 3 2. The SAO audit leader should be a member of the AICPA. (Effective at admission date.) 3. Require the SAO audit leader designated with organization-wide responsibility for the quality of the organization’s governmental audit practice (see 1 above) to meet the continuing professional education (CPE) requirements of Government Auditing Standards, even if that SAO audit leader would not otherwise be subject to those CPE requirements. (Effective at admission date.) 4. Require the SAO audit leader designated with organization-wide responsibility for the quality of the organization’s governmental audit practice (see 1 above) to participate in an annual center-sponsored webcast 4 on recent developments in governmental auditing. (Effective at admission date.) 5. Establish policies and procedures specific to the organization’s governmental audit practice to comply with the applicable professional standards and center membership requirements. These policies and procedures must be documented and appropriately communicated. (Effective within six months of an organization’s admission date.) 6. In addition to meeting the quality control standards requirement for monitoring, establish annual internal inspection procedures that include a review of the organization’s governmental audit practice by individual possessing current experience and knowledge of the accounting and audit practic