Guidelines to implement the control quality assurance services Cover Image

Методичні рекомендації по здійсненню контролю якості аудиторських послуг
Guidelines to implement the control quality assurance services

Author(s): Olena Mihaylenko
Subject(s): Social Sciences, Economy, National Economy, Business Economy / Management, Micro-Economics, Sociology, Accounting - Business Administration, Socio-Economic Research
Published by: Кіровоградський національний технічний університет
Keywords: quality assurance; quality control of audit services; methodology; process control; sample;

Summary/Abstract: The article explored the legislative base of quality control audit services in part of its implementation. Formed and feasibility stages of this control and its procedures. Analysis Research of different authors allows us to highlight the following main stages of checking the level of quality assurance services an individual subject of activity: training-researchthe main and final stage they form the plan of external audits. As for the implementation of the internal quality control of audit, it is more his part is identical to the external. The proposed method of implementation of internal and external audits of quality control system audit is very similar and contain the same stage of implementation, castko and their treatments, theìznicâ in their holding is formed taking into account the time difference. The exterior is carried out not less than once in six years, and internal constantly in the process of audit activities. That is why an important part of the technique of external review is to analyse the State of the current internal quality control system and installation confidence level to its data.