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International Accounting
 

Formation system of audit quality control in audit organization

Vol. 16, Iss. 18, MAY 2013

Available online: 21 May 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

Kondrashova N.G. Graduate of Department “Audit and Control”, the Distance Institute of Finance and Economics of the Financial University under the Government of the Russian Federation
nataljakond1771@mail.ru

This article is devoted to the formation of the system of audit quality control in the audit organization. In the article it was opened the concept of “audit quality control”, its purpose, formulated principles and procedures of audit quality control. This was developed “Typical Model Regulation on internal quality control in the audit organization”, structure-forming and concretizing procedures of audit quality control. It is concluded that the introduction Typical Regulation will become warranty of qualitative audit.

Keywords: audit quality control, system of audit quality control in audit organization, procedures of audit quality control

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

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