BASIC ELEMENTS OF THE INTERNAL CONTROL SYSTEM OF THE QUALITY OF AUDITING SERVICES
Journal Title: Інфраструктура ринку - Year 2018, Vol 21, Issue
Abstract
Requirements for the system of internal quality control of audit services at the legislative level are considered. An analysis of the provisions of the International Standard on Quality Control 1 (ISQC 1) and the provisions of the national practice of quality control audit services 1 (PNPQC 1) is carried out in terms of key elements of quality control. The characteristics of each element are provided, factors influencing the policy on the procedures for quality control of audit services, which should be taken into account by the subjects of audit activity, are given.
Authors and Affiliations
T. P. Nazarenko, I. V. Suprunova
Keywords
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