Resulting from its Clarity Project, the AICPA Auditing Standards Board (ASB) issued SQCS No. 8, A Firm’s System of Quality Control (Redrafted), to supersede SQCS No. 7, A Firm’s System of Quality Control. SQCS No. 8 does not change or expand SQCS No. 7 in any significant respect.
Paragraph 46 of SQCS No. 8 contains a requirement that procedures established for dealing with differences of opinion should enable a member of the engagement team to document that member’s disagreement