Firm-Level Quality Management (CSQM 1)

CPA Professional Standards and Ethics · 3:39

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Lyrics

[Verse 1]
In the world of CPA firms today
Quality management lights the way
CSQM One sets the standard high
A system built that we can't deny
From governance down to every task
Quality culture is what we ask

[Chorus]
G-L-R-M, remember the frame
Governance, Leadership, Resources, the same
Risk assessment and Monitoring too
Quality management seeing us through
G-L-R-M, build it strong
A culture of quality all along

[Verse 2]
Leadership starts at the very top
Tone and values that never stop
Partners and staff must all align
With quality objectives by design
Responsibilities clearly defined
Ethics and independence intertwined

[Chorus]
G-L-R-M, remember the frame
Governance, Leadership, Resources, the same
Risk assessment and Monitoring too
Quality management seeing us through
G-L-R-M, build it strong
A culture of quality all along

[Verse 3]
Resources matter, people and tech
Human capital we must respect
Competence, capabilities we need
Training and development to succeed
Information systems that support
Quality delivery of every sort

[Chorus]
G-L-R-M, remember the frame
Governance, Leadership, Resources, the same
Risk assessment and Monitoring too
Quality management seeing us through
G-L-R-M, build it strong
A culture of quality all along

[Bridge]
Risk assessment identifies the threats
Quality objectives, place your bets
Policies and procedures we create
Responses to risks we must relate
Network requirements, independence clear
Acceptance, continuance, year by year

[Verse 4]
Monitoring and remediation
Evaluate our implementation
Engagement quality reviews in place
Findings and deficiencies we face
Root cause analysis leads the way
Continuous improvement every day

[Final Chorus]
G-L-R-M, remember the frame
Governance, Leadership, Resources, the same
Risk assessment and Monitoring too
Quality management seeing us through
G-L-R-M, build it strong
A culture of quality all along

[Outro]
CSQM One, the standard we trust
Quality culture is more than a must
From the top down, throughout the firm
Quality management helps us learn

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