Edyta Kalińska
Board Member, Head of Audit Department, Polish Certified Auditor
At BDO, all activities related to the provision of audit services are performed on the basis of applicable standards, including those related to quality. Quality is a paramount value for us as an audit firm and quality objectives are built into our management system and strategy.
Since December 15, 2022, BDO spółka z ograniczoną odpowiedzialnością sp.k. has had an Internal Quality Management System in force that complies with the National Quality Control Standard 1 in the wording of the International Quality Management Standard (PL) 1- "Quality management for companies performing audits or reviews of financial statements or other assurance or related services".
On December 15, 2024, another assessment of the quality management system in our audit firm was carried out. The assessment date was October 15, 2024.
Based on the assessment, the conclusion was made that the quality management system provides the company with reasonable assurance that the system objectives are achieved.
Other quality management standards have also been implemented:
Since December 15, 2022, BDO spółka z ograniczoną odpowiedzialnością sp.k. has had an Internal Quality Management System in force that complies with the National Quality Control Standard 1 in the wording of the International Quality Management Standard (PL) 1- "Quality management for companies performing audits or reviews of financial statements or other assurance or related services".
On December 15, 2024, another assessment of the quality management system in our audit firm was carried out. The assessment date was October 15, 2024.
Based on the assessment, the conclusion was made that the quality management system provides the company with reasonable assurance that the system objectives are achieved.
Other quality management standards have also been implemented:
- National Quality Control Standard 2 in the wording of International Quality Management Standard (PL) 2 - "Quality Controls for the Execution of an Engagement".
- National Auditing Standard 220 (amended) in the wording of International Auditing Standard (PL) 220 (amended) - "Quality Management for the Audit of Financial Statements".
Designing, implementing and operating a quality management system in accordance with the above quality standards provides a high level of assurance that the engagements performed by BDO are of high quality and comply with applicable laws, regulations, standards and policies. The quality management system is to support our company in fulfilling its obligations to serve the public interest and in achieving strategic goals related to quality.
The highest quality and acting in the public interest are the most important values of BDO in Poland and worldwide.