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International Accounting
 

The development of systems of control of quality of auditing: problems and solutions

Vol. 15, Iss. 3, JANUARY 2012

Available online: 23 January 2012

Subject Heading: AUDITING

JEL Classification: 

Chay V.Т. Doctor of Economics, professor of economic faculty, academician, Moscow State University named after M.V.Lomonosov
v.chaya@mail.ru

The general block diagrams of formation of problems of quality assurance of auditor activity in our country and a complex estimation of activity of self-adjustable association of auditors on external quality assurance of audit, the Road map of rapprochement of systems and unification of documents on quality assurance auditor, and also basic positioning of indicators of external quality assurance are developed.

Keywords: system, quality assurance, auditor activity, problems, decisions

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

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