Pressing Issues of Ensuring the Internal Quality Control of the Auditing Organizations

Abstract

The article considers both theoretical and practical problems of ensuring internal quality control in auditing organizations, which are nowadays widely disputed. The author analyzes a number of issues raised in the scientific literature and discusses the practical problems of quality control which are contained in the reports of the external supervisors of internal quality control inspections in auditing organizations - self- regulating organizations of auditors and the Federal Treasury of the Russian Federation. The author also specifies the principles and procedures within the system of internal quality control in accordance with auditing standards applicable in the Russian Federation and also formulates the problems that arise in practice when following these guidelines. The article touches upon the necessity of development of internal auditing standards of auditing organizations, as well as the features of the quality control in large and small auditing firms.

Keywords

• аудит
• качество аудита
• внутренний контроль качества аудиторской организации
• внешний контроль качества
• внутрифирменные стандарты аудиторской организации
• auditing
• quality of auditing
• internal quality control in auditing organization
• external quality control
• internal standards of auditing organizations