‘ASIC will go on to target the economic reporting things that have to have quite possibly the most judgement and make the most use of estimates,’ Ms O’Rourke reported. Procedure: The processes required to fulfill consumer requirements and enhance customer gratification have to be planned, implemented and managed. Positive aspects: https://trentonikamu.tkzblog.com/27179279/a-secret-weapon-for-types-of-audit-in-quality-management-system