AFRC会计及财务汇报局：2024年检查洞见根本原因分析与补救： 质量改进的行动呼吁报告（英文版）

RCA is an important procedure that firms should implement to evaluate the severity and pervasiveness of identified deficiencies. It is also required by HKSQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements (HKSQM 1) as part of the monitoring and remediation process. 4. We observed that different firms use different techniques and methods for RCA. No matter which is used, there are key matters which firms