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International Accounting
 

System of maintenance of quality of audit

Vol. 14, Iss. 6, FEBRUARY 2011

Available online: 9 February 2011

Subject Heading: AUDITOR ACTIVITY

JEL Classification: 

Gluschenko A.V. professor of chair «the Accounting, Analysis and Audit», Volgograd State University
audit@volsu.ru

Khudyakova A.S. associate professor of chair « the Accounting, Analysis and Audit», Volgograd State University
audit@volsu.ru

The audit role in registration-economic system and influence of quality of rendered services on decisions of users of the information formed in accounting is proved. The concept of quality of audit and system of its maintenance is opened. The principles underlying system of maintenance of quality of audit are formulated and requirements to its formation are presented.

Keywords: audit, auditor services, quality of audit, the registration-economic information

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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