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___________________________________________________________________________________________ ___________________________________________________________________________________________ Business Consulting Quality Assurance Procedures Guidelines PAGE 2 January 1997 ___________________________________________________________________________________________ Business Consulting Quality Assurance Procedures Guidelines PAGE 1 January 1996 This document defines the responsibilities, activities and forms that must be completed to satisfy the Quality Assurance (QA) requirements for a Business Consulting engagement. The following content can also be found in the BC KnowledgeSpace. The following procedures and guidelines supersedes the policies and procedures established in AOP Chapter 120, “Non-Attest Engagements--General”. Introduction The goal of Business Consultings engagement quality assurance process is to empower all of our professionals with the opportunity to deliver the highest quality of service to our clients. Our approach requires that all engagement team members be aware of the risks associated with engagements and the standards this Firm employs to manage these risks. While policies and procedures provide assistance in assessing and managing engagement risks we must be mindful that they are only a supplement to the sound business judgment AA professionals exercise on all engagements. Objectives The objectives of Business Consulting’s quality assurance process are to: Achieve and sustain consistent delivery of superior services to meet clients’ stated and real needs Give clients confidence that they will consistently receive superior service Facilitate sustained growth at accelerated pace without major problems Add to our knowledge capital by learning and sharing from our experiences Provide Firm management confidence that Business Consulting is effectively managing quality and controlling risk Performance Measures The success of these procedures and guid