Centre For Audit Quality Directorate
The Institute of Chartered Accountants of India
16th September, 2022
COMPARISION – “THE AQMM v1.0” VS “THE AQMM REV v1.0”

Section Reference of AQMM PARA UNDER AQMM AQMM v1.0 AQMM Rev v1.0
1.5 Quality Control for engagements (i) Does the firm have a Partner Review/Quality Review for all audit engagements and is there a document of time spent for review of all engagements? Does the firm have a Quality Review of all listed audit engagements as per para 60 of the SQC1?
Is there a document of time spent for review of all engagements?
3.3 Practice Credentials (ii) Empanelment with RBI and C&AG Empanelment with RBI / C&AG

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