Контроль якості аудиту

Abstract

У статті розглядаються питання якості контролю внутрішнього та зовнішнього аудиту. Аналізуються методичні прийоми, що використовуються зарубіжними аудиторськими фірмами для забезпечення належного професійного рівня аудиту, які узагальнені у 9 стандартах контролю якості. The article deals with the quality control conception in external and internal auditing. The characteristic of 9 quality control standards used in international auditing practice is presented. Consideration is given to the essence and types of peer review and quality review programs recently developed by the American Institute of Certified Public Accountants (AICPA). Moreover, great attention is paid to the quality assurance program used in internal auditing. The elements of quality assurance program in accordance to the Standards for the Professional Practice of Internal Auditing, namely: supervision, internal reviews and external reviews are thoroughly analyzed. The necessity of introduction of national quality control conception in the auditing is grounded. Taking into consideration the peculiarities of Ukraine consumer cooperation the national system of quality control in the auditing, including three types: preventive, operational and retrospective control, is suggested.