Filobokova L.Yu.doctor of economic sciences, professor of the department of taxation and audit, Volgograd academy of public service ;
National science only starts approaching closely to study of essence of such a category as quality of audit activity. In existing evaluations of quality of audit preferences are given to standardization that I author’s opinion does not reflect character and results of interconnections of object and entity of audit and comes out only as a condition ensuring corresponding level of control and analytical actions. This article represents author’s understanding of essence of quality of author’s activity and technical approaches to its management and evaluation are listed.
