Home  Journals  International Accounting  42(192) - 2011 November

Creating of the monitoring system of quality of audit according to national and international standards of auditor activity

Available online: 16 November 2011

Subject Heading: AUDITORS ACTIVITIES

JEL Classification: 

The quality of auditor check is one of the basic requirements shown to auditors by users of auditor services. System quality assurance of auditor activity should be directed on achievement of reasonable confidence that audit meets requirements on the quality, shown by users of professional opinion of the auditor. In the article the maintenance of external and internal quality assurance of audit according to national and international standards of auditor activity is considered.

Keywords: audit, external and internal assurance of audit quality, criteria of quality, levels of assurance of quality

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

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