ISQC 1.13
Personnel within the firm responsible for establishing and maintaining the firm's system of quality control shall have an understanding of the entire text of this ISQC, including its application and other explanatory material, to understand its objective and to apply its requirements properly.
ISQC 1.34
The firm shall establish policies and procedures designed to provide it with reasonable assurance that:
- Appropriate consultation takes place on difficult or contentious matters
- Sufficient resources are available to enable appropriate consultation to take place
- The nature and scope of, and conclusions resulting from, such consultations are documented and are agreed by both the individual seeking consultation and the individual consulted
- Conclusions resulting from consultations are implemented
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