The duties of the auditors with regards quality control methods for a financial statement audit are covered in this section. Additionally, it discusses the responsibilities of the engagement quality control reviewer when appropriate. This section can also be modified to fit different activities in compliance with generally accepted auditing standards $($GAAS$),$ such as an assessment of interim financial data carried out in compliance with Interim Financial Information. You can look at this section along with other pertinent ethical requirements and the American Institute of Certified Public Accountants $($AICPA$)$ code of professional conduct.

This part applies to government audit organization auditors who conduct financial audits in compliance with GAAS, even if statements on quality control standards do not apply to them. The audit firm oversees the policies, procedures, and quality control methods. Establishing and maintaining a quality control system is their responsibility to give them reasonable assurance that the firm's employees abide by relevant legal and regulatory requirements as well as professional standards. Give References or citations