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EXPOSURE DRAFT Proposed Peer Review Standards Update No. 2, Reviewing A Firms System of Quality Management and Omnibus Technical Enhancements (Amends AICPA Standards for Performing and Reporting on

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New quality management refers to the modern approaches and practices implemented to improve the quality of products and services within an organization, focusing on continuous improvement and stakeholder satisfaction.

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Organizations must report data related to process improvements, quality metrics, compliance with standards, and outcomes of quality assessments.

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