Quality system objectives were originally introduced as part of the ISO 9001:2000 quality management system. ISO 9001:2000 mandated the use of quality objectives at every important area of a company's ...

All firms that perform accounting or attest engagements must have their new quality management system in place by Dec. 15, 2025. These new standards require firms to develop quality objectives around ...

Editor’s note: This article is the first in a series to help practitioners learn about the AICPA’s new quality management standards and prepare to implement them. In June 2022, the AICPA’s Auditing ...

In June 2022, the AICPA’s Auditing Standards Board (ASB) and Accounting and Review Services Committee (ARSC) issued interrelated final standards on quality management intended to clarify and improve ...

An objective statement is an explanation of company goals, including what the company would like to achieve and the overall ideals of the organization. Objective statements can vary in length and ...

CATONSVILLE, Md., Nov. 11, 2025 – A new peer-reviewed study in the INFORMS journal Decision Analysis finds that while generative AI (GenAI) can help define viable objectives for organizational and ...