Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Improving the Model of Increasing the Quality of Auditing Services

Author(s): Lyudmila Kryatova, Vera Darinskaya, Gulzira Bekniyazova, Igor Prykhodko, Alla Shapovalova

It is proved that the quality of audit services has two aspects: firstly, the quality of the audit, in which the quality assurance object is an independent audit of the financial statements and the accounting system; secondly, the quality of audit activity in which the object of quality assurance is the work of the subject of audit activity in general. The Model of the internal quality control system of the audit activity as a system of two components: internal structure; external environment "exit", "entrance"; feedback and external environment. Some deficiencies were identified when creating and implementing quality control systems for audit services at the micro level.

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