About 'international standards on auditing'|Int’l Audit Groups Say PCAOB Proposed Confirmation Standard Falls Short on Convergence

About 'international standards on auditing'|Int’l Audit Groups Say PCAOB Proposed Confirmation Standard Falls Short on Convergence

ＳＱＦ               2000               ＲＥＱＵＩＲＥＤ               ＤＯＣＵＭＥＮＴＡＴＩＯＮ               ＳＱＦ               2000               ｉｓ               ｔｈｅ               ｆｏｏｄ               ｉｎｄｕｓｔｒｙ'ｓ               ｒｅｓｐｏｎｓｅ               ｔｏ               ＩＳＯ               9001. Ｔｈｅ               ｆｏｏｄ               ｉｎｄｕｓｔｒｙ               ｈａｓ               ｐｒｏｂａｂｌｙ               ｂｅｅｎ               ｃｏｎｔｒｏｌｌｅｄ               ａｎｄ               ｒｅｇｕｌａｔｅｄ               ａｓ               ｓｔｒｉｎｇｅｎｔｌｙ               ａｎｄ               ｆｏｒ               ａｓ               ｌｏｎｇ,               ａｓ               ａｎｙ               ｉｎｄｕｓｔｒｙ,               ｉｆ               ｎｏｔ               ｌｏｎｇｅｒ. Ｔｈｅ               ｓｔｙｌｅ               ｏｆ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ａｎｄ               ａｕｄｉｔｉｎｇ,               ｈｏｗｅｖｅｒ,               ｈａｓ               ｃｏｎｃｅｎｔｒａｔｅｄ               ｏｎ               ｗｈａｔ               ｉｓ               ｃａｌｌｅｄ               Ｇｏｏｄ               Ｍａｎｕｆａｃｔｕｒｉｎｇ               Ｐｒａｃｔｉｃｅｓ               (ＧＭＰｓ). Ｔｈｅｓｅ               ａｒｅ               ｇｕｉｄｅｌｉｎｅｓ               ａｎｄ               ｒｕｌｅｓ               ｏｎ               ｐｅｒｓｏｎａｌ               ｃｌｅａｎｌｉｎｅｓｓ,               ｉｎｔｅｇｒｉｔｙ               ｏｆ               ｔｈｅ               ｆａｃｉｌｉｔｙ,               ｕｐｋｅｅｐ               ａｎｄ               ｓｏ               ｏｎ.                Ｔｙｐｉｃａｌ               Ｑｕａｌｉｔｙ               Ｓｙｓｔｅｍ               ｓｔａｎｄａｒｄｓ               ｉｎｃｌｕｄｅ               ｓｏ               ｍｕｃｈ               ｍｏｒｅ               ｔｈａｎ               ＧＭＰｓ. Ｏｎｅ               ｏｆ               ｔｈｅ               ｌｅａｄｅｒｓ               ｗａｓ               ａｎｄ               ａｌｗａｙｓ               ｈａｓ               ｂｅｅｎ,               ＩＳＯ               9001. Ｉｔ               ｃａｍｅ               ｏｕｔ               ｉｎ               1987               ａｓ               ｔｈｅ               ａｎｓｗｅｒ               ｔｏ               ｔｈｅ               ｍｕｌｔｉｔｕｄｅ               ｏｆ               ｄｉｆｆｅｒｉｎｇ               ｑｕａｌｉｔｙ               ｓｔａｎｄａｒｄｓ               ｆｉｒｓｔ               ｔｉｅｒ               ＯＥＭｓ               (Ｏｒｉｇｉｎａｌ               Ｅｑｕｉｐｍｅｎｔ               Ｍａｎｕｆａｃｔｕｒｅｒｓ)               ｗｅｒｅ               ｓｕｂｊｅｃｔｉｎｇ               ｔｈｅｉｒ               ｃｕｓｔｏｍｅｒｓ               ｔｏ. Ｉｎ               ｔｈｅ               ａｕｔｏｍｏｔｉｖｅ               ｉｎｄｕｓｔｒｙ               ａｌｏｎｅ               ｔｈｅｒｅ               ｗａｓ               ｕｐｗａｒｄｓ               ｏｆ               ｅｉｇｈｔ               ｔｏ               ｔｅｎ               ｄｉｆｆｅｒｅｎｔ               ｓｔａｎｄａｒｄｓ               ａ               ｃｏｍｐａｎｙ               ｗｏｕｌｄ               ｈａｖｅ               ｔｏ               ｐｒｅｐａｒｅ               ｆｏｒ. Ｏｎｃｅ               ｔｈｅｙ               ｗｅｒｅ               ｒｅａｄｙ,               ｔｈｅｙ               ｗｏｕｌｄ               ｈａｖｅ               ｔｏ               ｅｎｔｅｒｔａｉｎ               ａ               ｔｅａｍ               ｏｆ               ａｕｄｉｔｏｒｓ               ｆｏｒ               ｔｗｏ               ｔｏ               ｆｉｖｅ               ｄａｙｓ               ｏｒ               ｓｏｍｅｔｉｍｅｓ               ｅｖｅｎ               ｍｏｒｅ. Ｉｔ               ｗａｓ               ｒｅａｌｌｙ               ｇｅｔｔｉｎｇ               ｏｕｔ               ｏｆ               ｈａｎｄ. Ｔｈｉｓ               ｗａｓ               ｃｅｒｔａｉｎｌｙ               ａ               ｓｉｔｕａｔｉｏｎ               ｔｈａｔ               ｃａｌｌｅｄ               ｆｏｒ               ｔｈｅ               ｅｘｐｅｒｔｉｓｅ               ｏｆ               ｔｈｅ               Ｉｎｔｅｒｎａｔｉｏｎａｌ               Ｏｒｇａｎｉｚａｔｉｏｎ               ｆｏｒ               Ｓｔａｎｄａｒｄｉｚａｔｉｏｎ.                Ｉ               ｗｏｎ'ｔ               ｇｏ               ｉｎｔｏ               ａｎｙ               ｍｏｒｅ               ｏｆ               ｔｈｅ               ｈｉｓｔｏｒｙ               ｏｒ               ｂａｃｋｇｒｏｕｎｄ               ｏｆ               ｔｈｉｓ               ｏｒｇａｎｉｚａｔｉｏｎ               ｏｒ               ｏｆ               ｔｈｅ               ｏｒｉｇｉｎ               ｏｆ               ＳＱＦ               2000. Ｓｕｆｆｉｃｅ               ｉｔ               ｔｏ               ｓａｙ,               ｔｈｅ               ｆｏｏｄ               ｉｎｄｕｓｔｒｙ               ｎｏｗ               ｈａｓ               ａ               ｖｅｒｙ               ｃａｐａｂｌｅ               Ｑｕａｌｉｔｙ               Ｍａｎａｇｅｍｅｎｔ               Ｓｙｓｔｅｍ               ａｎｄ               ｔｈｅｙ               ａｒｅ               ａｐｐｌｙｉｎｇ               ｉｔ               ａｃｒｏｓｓ               ｔｈｅ               ｂｏａｒｄ. Ｌｉｋｅ               Ｉ               ｓａｉｄ,               ｔｈｅ               ｆｏｏｄ               ｉｎｄｕｓｔｒｙ               ｈａｓ               ｐｌｅｎｔｙ               ｏｆ               ｅｘｐｅｒｉｅｎｃｅ               ｗｉｔｈ               ｆｏｌｌｏｗｉｎｇ               ｓｔａｎｄａｒｄｓ               ａｎｄ               ｄｏｃｕｍｅｎｔｉｎｇ               ｗｈａｔ               ｔｈｅｙ               ｄｏ,               ｂｕｔ               ｔｈｅｙ               ｈａｖｅ               ｖｅｒｙ               ｌｉｔｔｌｅ               ｅｘｐｅｒｉｅｎｃｉｎｇ               ｗｈｅｎ               ｉｔ               ｃｏｍｅｓ               ｔｏ               ｄｏｃｕｍｅｎｔｉｎｇ               ａｎ               ａｃｔｕａｌ               Ｑｕａｌｉｔｙ               Ｍａｎａｇｅｍｅｎｔ               Ｓｙｓｔｅｍ               (ＱＭＳ).                Ａｓ               ａｎ               ｅｘａｍｐｌｅ,               ａ               ｔｙｐｉｃａｌ               ＱＭＳ               ｗｉｌｌ               ｒｅｑｕｉｒｅ               ｆｒｏｍ               20               ｔｏ               26               ｄｉｆｆｅｒｅｎｔ               ｐｒｉｍａｒｙ               ａｃｔｉｖｉｔｉｅｓ               ｏｒ               ｐｒｏｃｅｓｓｅｓ. Ｔｈｅｓｅ               ｗｉｌｌ               ｒａｎｇｅ               ｆｒｏｍ               Ｍａｎａｇｅｍｅｎｔ               Ｒｅｖｉｅｗ,               ｔｏ               Ｓｕｐｐｌｉｅｒ               Ａｐｐｒｏｖａｌ               ｔｏ               Ｉｎｔｅｒｎａｌ               Ａｕｄｉｔｓ;               ｍｏｓｔ               ｏｆ               ｗｈｉｃｈ               ｔｈｅ               ｆｏｏｄ               ｉｎｄｕｓｔｒｙ               ｍａｙ               ｈａｖｅ               ｈａｄ               ｉｎ               ｐｌａｃｅ,               ｂｕｔ               ｔｈｅｒｅ               ａｐｐｒｏａｃｈ               ｗａｓ               ｎｏｔ               ｄｏｃｕｍｅｎｔｅｄ               ｏｒ               ｓｔｒｕｃｔｕｒｅｄ. Ｓｏ               ｎｏｗ,               ｗｉｔｈ               ＳＱＦ               2000,               ｔｈｅ               ｆｏｏｄ               ｉｎｄｕｓｔｒｙ               ｉｓ               ｂｅｉｎｇ               ａｓｋｅｄ               ｔｏ               ｓｔｒｕｃｔｕｒｅ,               ｄｅｆｉｎｅ               ａｎｄ               ｄｏｃｕｍｅｎｔ               ｔｈｅｉｒ               ａｐｐｒｏａｃｈ               ｔｏ               ｔｈｅ               ｓａｍｅ               ｔｈｉｎｇｓ               ＩＳＯ               9000               ｈａｓ               ｒｅｑｕｉｒｅｄ               ｏｔｈｅｒ               ｉｎｄｕｓｔｒｙ               ｔｏ               ａｄｄｒｅｓｓ               ｆｏｒ               ｙｅａｒｓ. Ｆｏｒ               ｔｈｅ               ｆｏｏｄ               ｐｒｏｆｅｓｓｉｏｎａｌ               ｆａｃｅｄ               ｗｉｔｈ               ｔｈａｔ               ｔａｓｋ               ｔｈｅ               ｑｕｅｓｔｉｏｎ               ｍｕｓｔ               ｂｅ               "Ｗｈａｔ?"                Ｆｏｒｔｕｎａｔｅｌｙ,               ＳＱＦ,               ａｓ               ｄｏ               ａｌｌ               ｏｔｈｅｒ               ｍａｊｏｒ               Ｑｕａｌｉｔｙ               Ｓｔａｎｄａｒｄｓ,               ｈａｓ               ａ               ｖｅｒｙ               ｔｈｏｒｏｕｇｈ               ｇｕｉｄｅｌｉｎｅ               ａｎｄ               ｓｅｔ               ｏｆ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ｆｏｒ               ｔｈｅ               ｐｒａｃｔｉｔｉｏｎｅｒ               ｔｏ               ｒｅｖｉｅｗ               ａｎｄ               ｆｏｌｌｏｗ. Ｉｔ               ｉｓ               ｌａｉｄ               ｏｕｔ               ｍｕｃｈ               ｌｉｋｅ               ｔｈｅ               ＩＳＯ               ｓｔａｎｄａｒｄｓ. Ｉｔ               ａｌｓｏ               ｉｎｃｌｕｄｅｓ               ＧＭＰｓ               ａｎｄ               ｗｈａｔ               ｉｓ               ｒｅｆｅｒｒｅｄ               ｔｏ               ａｓ               "Ｐｒｅｒｅｑｕｉｓｉｔｅ               Ｒｅｑｕｉｒｅｍｅｎｔｓ."               Ｓｏｍｅ               ｏｆ               ｔｈｅ               Ｐｒｅ-Ｒｅｑｓ               ａｒｅ               ａｌｓｏ               ｉｎｃｌｕｄｅｄ               ｉｎ               ＩＳＯ               9000.                Ａｌｌ               ｓｔａｎｄａｒｄｓ               ｇｅｔ               ｔｈｅｉｒ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ａｃｒｏｓｓ               ｂｙ               ｕｓｉｎｇ               ｔｈｅ               ｗｏｒｄ               "ＳＨＡＬＬ."               Ｗｈｅｒｅｖｅｒ               ｔｈｅ               ｗｏｒｄ               "ｓｈａｌｌ"               ａｐｐｅａｒｓ,               ｙｏｕ               ｃａｎ               ｅｘｐｅｃｔ               ｔｏ               ｓｅｅ               ａｔ               ｌｅａｓｔ               ｏｎｅ               ｔｈｉｎｇ               ｔｈａｔ               ｈａｓ               ｔｏ               ｂｅ               ｄｏｎｅ. Ｉｎ               ＩＳＯ               9001               ｔｈｅ               ｗｏｒｄ               "ｓｈａｌｌ"               ｉｎｔｒｏｄｕｃｅｓ               ａｂｏｕｔ               350               ｉｎｄｉｖｉｄｕａｌ               ｔａｓｋｓ               ｔｏ               ｂｅ               ｃｏｍｐｌｅｔｅｄ. Ｉｎ               ｔｈｅ               ａｕｔｏｍｏｔｉｖｅ               ｅｑｕｉｖａｌｅｎｔ               ｏｆ               ＩＳＯ               9001,               ｃａｌｌｅｄ               ＩＳＯ/ＴＳ               16949,               ｔｈｅｒｅ               ａｒｅ               ａｂｏｕｔ               750               ｉｎｄｉｖｉｄｕａｌ               ｔｈｉｎｇｓ               ｔｈａｔ               ｍｕｓｔ               ｂｅ               ｄｏｎｅ. Ｉｎ               ＳＱＦ               2000               ｔｈｅｒｅ               ａｒｅ               ａ               ｗｈｏｐｐｉｎｇ               1100               ｓｐｅｃｉｆｉｃ               ｔａｓｋｓ               ｏｎ               ｔｈｅ               ｔｏ-ｄｏ               ｌｉｓｔ;               ｃｌｅａｒｌｙ               ｔｈｅ               ｍｏｓｔ               ｉｎ-ｄｅｐｔｈ               ｓｔａｎｄａｒｄ               ｏｆ               ｔｈｅｍ               ａｌｌ.                Ｗｈａｔ               ｍｕｓｔ               ｂｅ               ｄｏｎｅ               ｔｏ               ｓａｔｉｓｆｙ               ｔｈｅｓｅ               1100+               ｔａｓｋｓ,               ｏｒ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ｏｒ               ｓｈａｌｌｓ? Ｗｅｌｌ,               ｔｈｅ               ｆｉｒｓｔ               ｔｈｉｎｇ               ｉｓ               ｔｏ               ｅｓｔａｂｌｉｓｈ               ｔｈｅ               ｄｏｃｕｍｅｎｔｅｄ               ｓｙｓｔｅｍ. Ｉｎ               ｆａｃｔ               ｗｈｅｎ               ｙｏｕｒ               ｒｅｇｉｓｔｒａｒ,               ｔｈｅ               ｏｒｇａｎｉｚａｔｉｏｎ               ｗｈｉｃｈ               ｈａｓ               ｂｅｅｎ               ｓｅｌｅｃｔｅｄ               ｔｏ               ｈａｎｄｌｅ               ｙｏｕｒ               ｒｅｇｉｓｔｒａｔｉｏｎ               ｐｕｒｓｕｉｔ,               ｓｅｎｄｓ               ｏｕｔ               ｔｈｅ               ａｕｄｉｔｏｒｓ,               ｔｈｅｙ               ｗｉｌｌ               ｃｏｍｅ               ｆｉｒｓｔ               ｔｏ               ｄｏ               ｎｏｔｈｉｎｇ               ｂｕｔ               ｌｏｏｋ               ａｔ               ｙｏｕｒ               ｄｏｃｕｍｅｎｔａｔｉｏｎ. Ｔｈｅｙ               ｗｏｎ'ｔ               ｅｖｅｎ               ｌｏｏｋ               ａｔ               ｒｅｃｏｒｄｓ. Ｔｈｅｙ               ｗａｎｔ               ｔｏ               ｌｏｏｋ               ａｔ               ｎｏｔｈｉｎｇ               ｂｕｔ               ｈｏｗ               ｙｏｕ               ｈａｖｅ               ｄｏｃｕｍｅｎｔｅｄ               ｗｈａｔ               ｍｕｓｔ               ｂｅ               ｄｏｎｅ. ＩＳＯ               ｕｓｅｄ               ｔｏ               ｕｓｅ               ａ               ｐｈｒａｓｅ               ｌｉｋｅ;                Ｓａｙ               ｗｈａｔ               ｙｏｕ               ｄｏ               ａｎｄ               ｄｏ               ｗｈａｔ               ｙｏｕ               ｓａｙ.                Ｉｎ               ｏｔｈｅｒ               ｗｏｒｄｓ,               ｄｏｃｕｍｅｎｔ               ａｌｌ               ｔｈｅ               ａｃｔｉｖｉｔｉｅｓ               ｙｏｕ               ｐｕｔ               ｉｎ               ｐｌａｃｅ               ｔｏ               ｈｅｌｐ               ｓａｔｉｓｆｙ               ＳＱＦ               ｔｈｅｎ               ｍａｋｅ               ｓｕｒｅ               ｙｏｕ               ａｒｅ               ｄｏｉｎｇ               ｗｈａｔｅｖｅｒ               ｉｔ               ｉｓ               ｙｏｕ               ｈａｖｅ               ｄｏｃｕｍｅｎｔｅｄ. Ｔｈｉｓ               ｗｉｌｌ               ｉｎｄｅｅｄ               ｂｅ               ｒｅｖｉｅｗｅｄ               ｏｎ               ａｎｙ               ａｎｄ               ｅｖｅｒｙ               ａｕｄｉｔ,               ｂｅｌｉｅｖｅ               ｍｅ. Ｎｏｗ,               ｗｈａｔ               ｍｕｓｔ               ｙｏｕ               ｄｏｃｕｍｅｎｔ               ｆｏｒ               ＳＱＦ?                Ｕｎｌｉｋｅ               ＩＳＯ               ｏｒ               ＩＳＯ/ＴＳ,               ＳＱＦ               ｄｏｅｓ               ｎｏｔ               ｇｉｖｅ               ｙｏｕ               ａｎｙ               ｓｕｇｇｅｓｔｅｄ               ｎｕｍｂｅｒ               ｏｆ               ｄｏｃｕｍｅｎｔｓ               ｏｒ               ｒｅｃｏｍｍｅｎｄｅｄ               ｐｌａｃｅｓ               ｗｈｅｒｅ               ｄｏｃｕｍｅｎｔｓ               ｗｏｕｌｄ               ｂｅ               ａｄｖｉｓａｂｌｅ. Ｉｎｓｔｅａｄ               ｔｈｅｙ               ｕｓｅ               ａ               ｋｅｙ               ｐｈｒａｓｅ               ｔｏ               ｐｏｉｎｔ               ｏｕｔ               ｗｈｅｎ               ａｎｄ               ｗｈｅｒｅ               ｙｏｕ               ｎｅｅｄ               ｔｏ               ｃｏｎｓｉｄｅｒ               ｄｏｃｕｍｅｎｔａｔｉｏｎ. Ｔｈａｔ               ｐｈｒａｓｅ               ｕｓｕａｌｌｙ               ｇｏｅｓ               ｓｏｍｅｔｈｉｎｇ               ｌｉｋｅ;                "Ｔｈｅ               ｍｅｔｈｏｄｓ               ａｎｄ               ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ               ｆｏｒ               ............ ｓｈａｌｌ               ｂｅ               ｄｏｃｕｍｅｎｔｅｄ               ａｎｄ               ｉｍｐｌｅｍｅｎｔｅｄ."                Ｔｈｅ               ｔｏｐｉｃ               ｔｏ               ｂｅ               ｄｏｃｕｍｅｎｔｅｄ               ａｐｐｅａｒｓ               ｗｈｅｒｅ               Ｉ               ｈａｖｅ               ｐｕｔ               ｔｈｅ               ｓｅｒｉｅｓ               ｏｆ               ｄｏｔｓ. Ｔｈｉｓ               ｓｅｎｔｅｎｃｅ               ｉｓ               ｕｓｅｄ               ａｌｌ               ｔｈｒｏｕｇｈ               ｓｅｃｔｉｏｎ               ｆｏｕｒ               ｏｆ               ＳＱＦ. Ｉｔ               ｉｓｎ'ｔ               ｕｓｅｄ               ｉｎ               ｓｅｃｔｉｏｎ               ｆｉｖｅ               (ＧＭＰｓ)               ａｎｄ               ｉｓ               ｕｓｅｄ               ａｂｏｕｔ               ｈａｌｆ               ｔｈｅ               ｔｉｍｅ               ｉｎ               ｓｅｃｔｉｏｎ               ｓｉｘ               (Ｐｒｅ-Ｒｅｑｕｉｓｉｔｅｓ). Ｔｈａｔ               ｍｅａｎｓ               ｙｏｕ               ｎｅｅｄ               ｔｏ               ｐｒｅｐａｒｅ               ｔｏ               ｄｏｃｕｍｅｎｔ               ｅｖｅｒｙｔｈｉｎｇ               ｉｎ               ｓｅｃｔｉｏｎ               ｆｏｕｒ               (ＩＳＯ               ｌｉｋｅ               ｒｅｑｕｉｒｅｍｅｎｔｓ)               ａｎｄ               ｉｎ               ａｂｏｕｔ               ｈａｌｆ               ｏｆ               ｔｈｅ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ｉｎ               ｓｅｃｔｉｏｎ               ｓｉｘ. Ｔｈｅｒｅ               ａｒｅ               ａｌｓｏ               ｓｏｍｅ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ｉｎ               ｓｅｃｔｉｏｎ               ｓｅｖｅｎ,               ｂｕｔ               ｔｈｅｓｅ               ａｒｅ               ｓｐｅｃｉａｌｔｙ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ａｎｄ               ｙｏｕ               ｗｉｌｌ               ｈａｖｅ               ｔｏ               ｓｏｒｔ               ｔｈｒｏｕｇｈ               ｔｈｅｍ               ｔｏ               ｓｅｅ               ｗｈｉｃｈ               ｏｎｅｓ               ａｐｐｌｙ               ｔｏ               ｙｏｕｒ               ｃｏｍｐａｎｙ.                Ｉｎ               ａｄｄｉｔｉｏｎ               ｔｏ               ｓｅｃｔｉｏｎ               ｆｏｕｒ,               ｔｈｅ               ＩＳＯ               ｌｉｋｅ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ｉｎ               ｓｅｃｔｉｏｎ               ｓｉｘ               ａｒｅ               ｔｈｅ               ｏｎｅｓ               ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｄｏｃｕｍｅｎｔ. Ｔｈｉｎｇｓ               ｌｉｋｅ;               6.3)               Ｔｒａｉｎｉｎｇ               ｏｆ               Ｐｅｒｓｏｎｎｅｌ               6.4)               Ｃａｌｉｂｒａｔｉｏｎ               ｏｆ               Ｅｑｕｉｐｍｅｎｔ               6.6)               Ｐｒｅｍｉｓｅｓ               ａｎｄ               Ｅｑｕｉｐｍｅｎｔ               Ｍａｉｎｔｅｎａｎｃｅ               ａｎｄ               ｓｏ               ｏｎ. Ｙｏｕ               ｗｉｌｌ               ｂｅ               ａｂｌｅ               ｔｏ               ｔｅｌｌ               ｂｙ               ｆｉｎｄｉｎｇ               ｔｈａｔ               ｇｉｖｅ               ａｗａｙ               ｓｅｎｔｅｎｃｅ               ｆｒｏｍ               ａｂｏｖｅ. Ｉｆ               ａ               ｓｅｃｔｉｏｎ               ｏｆ               ＳＱＦ               ｄｏｅｓ               ｎｏｔ               ｈａｖｅ               ｔｈａｔ               ｓｅｎｔｅｎｃｅ               ｔｈｅｎ               ｙｏｕ               ｄｏ               ｎｏｔ               ｎｅｃｅｓｓａｒｉｌｙ               ｈａｖｅ               ｔｏ               ｈａｖｅ               ｉｎｓｔｒｕｃｔｉｏｎａｌ               ｄｏｃｕｍｅｎｔｓ               ｆｏｒ               ｔｈａｔ               ｓｅｃｔｉｏｎ.                Ｄｏｎ'ｔ               ｌｅｔ               ｔｈａｔ               ｌｉｔｔｌｅ               ｆａｃｔ               ｓｗａｙ               ｙｏｕ               ｆｒｏｍ               ａｔ               ｌｅａｓｔ               ｄｏｃｕｍｅｎｔｉｎｇ               ｔｈａｔ               ｓｅｃｔｉｏｎ. Ｆｏｒ               ｉｎｓｔａｎｃｅ,               ｓｅｃｔｉｏｎ               ｆｉｖｅ               ｉｓ               ａｌｌ               ＧＭＰｓ. Ｙｏｕ               ｗｉｌｌ               ｎｏｔ               ｈａｖｅ               ｔｏ               ｄｏｃｕｍｅｎｔ               ｈｏｗ               ｙｏｕ               ａｓｓｕｒｅ               ｅｍｐｌｏｙｅｅｓ               ｗａｓｈ               ｔｈｅｉｒ               ｈａｎｄｓ               ｐｒｏｐｅｒｌｙ               ｏｒ               ｈｏｗ               ｙｏｕ               ｒｅｓｔｒｉｃｔ               ｗｈａｔ               ｔｈｅｙ               ｔａｋｅ               ｉｎｔｏ               ｔｈｅ               ｐｌａｎｔ,               ｂｕｔ               ｙｏｕ               ｓｔｉｌｌ               ｎｅｅｄ               ｔｏ               ｄｏｃｕｍｅｎｔ               ｔｈｅ               ＧＭＰ               ｒｅｑｕｉｒｅｍｅｎｔ. Ｙｏｕ               ｓｔｉｌｌ               ｎｅｅｄ               ｔｏ               ｈａｖｅ               ｓｏｍｅｔｈｉｎｇ               ｔｈａｔ               ｔｅｌｌｓ               ｅｍｐｌｏｙｅｅｓ               ｎｏｔ               ｔｏ               ｃｈｅｗ               ｇｕｍ               ｉｎ               ｔｈｅ               ｐｌａｎｔ. Ｙｏｕ               ｊｕｓｔ               ｄｏ               ｎｏｔ               ｈａｖｅ               ｔｏ               ｄｏｃｕｍｅｎｔ               ｈｏｗ               ｙｏｕ               ｍａｋｅ               ｓｕｒｅ               ｔｈａｔ               ｒｕｌｅ               ｉｓ               ｆｏｌｌｏｗｅｄ.                Ｔｈｅ               ｄｏｃｕｍｅｎｔａｔｉｏｎ               ａｓｐｅｃｔ               ｉｓ               ｎｏｔ               ｇｏｉｎｇ               ｔｏ               ｂｅ               ｔｈａｔ               ｄｉｆｆｉｃｕｌｔ               ｆｏｒ               ｙｏｕ. Ｔｈｅ               ｆｉｒｓｔ               ｔｈｉｎｇ               ｙｏｕ               ｎｅｅｄ               ｔｏ               ｔｅｌｌ               ｙｏｕｒｓｅｌｆ               ｔｏ               ｄｏ               ｔｈｏｕｇｈ               ｉｓ               ｔｏ               ｒｅａｄ               ｔｈｒｏｕｇｈ               ｔｈｅ               ｓｔａｎｄａｒｄ. Ｈｉｇｈｌｉｇｈｔ               ａｌｌ               ｔｈｅ               ｔｉｍｅｓ               ｔｈｅ               ｗｏｒｄ               ＳＨＡＬＬ               ａｐｐｅａｒｓ. Ｔｈｅｎ               ｒｅａｄ               ｉｔ               ａｇａｉｎ               ａｎｄ               ｈｉｇｈｌｉｇｈｔ               ａｌｌ               ｔｈｅ               ｔｉｍｅｓ               ｔｈｅ               ｄｏｃｕｍｅｎｔａｔｉｏｎ               ｓｅｎｔｅｎｃｅ               ａｐｐｅａｒｓ. Ｔｈｅｎ               ｒｅａｄ               ａｔ               ｌｅａｓｔ               ｏｎｃｅ               ｍｏｒｅ               ａｎｄ               ｈｉｇｈｌｉｇｈｔ,               ｉｎ               ａ               ｄｉｆｆｅｒｅｎｔ               ｃｏｌｏｒ,               ａｌｌ               ｔｈｅ               ｔｈｉｎｇｓ               ｅａｃｈ               ｓｈａｌｌ               ｉｓ               ｔｅｌｌｉｎｇ               ｙｏｕ               ｔｏ               ｄｏ. Ｉｆ               ｙｏｕ               ｃａｎ               ｃｏｍｐｌｅｔｅ               ｔｈｉｓ               ｅｘｅｒｃｉｓｅ               ｙｏｕ               ｗｉｌｌ               ｂｅ               ｗｅｌｌ               ｏｎ               ｙｏｕｒ               ｗａｙ               ｔｏ               ｋｎｏｗｉｎｇ               ｗｈａｔ               ｔｈｅ               ｓｔａｎｄａｒｄｓ               ａｒｅ               ｓａｙｉｎｇ               ａｎｄ               ｋｎｏｗｉｎｇ               ｈｏｗ               ｙｏｕ               ａｒｅ               ｇｏｉｎｇ               ｔｏ               ｈａｖｅ               ｔｏ               ｄｏｃｕｍｅｎｔ               ｙｏｕｒ               ｃｏｍｐａｎｙ'ｓ               ｉｎｔｅｎｔｉｏｎｓ.

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international standards on auditing

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