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International Accounting
 

Methodological approach to problems of control quality of audit services

Vol. 15, Iss. 47, DECEMBER 2012

Available online: 21 December 2012

Subject Heading: AUDITOR'S ACTIVITIES

JEL Classification: 

Petrova A.T. Doctor of Economic Sciences, Professor of department "Accounting, Analysis and Audit", the Siberian Federal University
petrovaaida@rambler.ru

Pokivaylova E.A. PhD in Economics, Associate Professor of department "Accounting, Analysis and Audit", the Siberian Federal University
katjapokivajjlova@rambler.ru

The market for audit services in the country is developing successfully overcame the third decade. The demand for this service depends on its quality. In this article, the methodological aspects of determining the quality of audit services and the ways to improve it are considered. The authors concluded that the need for the concept of control audit as an effective system of quality control audit services.

Keywords: audit services, audit quality control, issues of audit quality

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

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