The article discusses the different definition of «audit quality», presents a system of quality control services audit organization, offered the option of an internal standard to control the quality of services of the audit organization
quality control of audit firms,external quality control, internal quality control, internal standard
1. Federal´nyy zakon ot 30.12.08 № 307-FZ «Ob auditorskoy deyatel´nosti».
2. Postanovlenie Pravitel´stva RF ot 23.09.02 № 696 «Ob utverzhdenii federal´nykh pravil (standartov) auditorskoy deyatel´nosti».
3. Pravilo (standart) auditorskoy deyatel´nosti «Trebovaniya, pred´´yavlyaemye k vnutrennim standartam auditorskikh organizatsiy» (odobreno Komissiey po auditorskoy deyatel´nosti pri Prezidente RF 20.10.99, Protokol № 6).
4. Prikaz Minfina Rossii ot 24.02.10. № 16n «Ob utverzhdenii federal´nogo standarta auditorskoy deyatel´nosti «Printsipy osushchestvleniya vneshnego kontrolya kachestva raboty auditorskikh organizatsiy, individual´nykh auditorov i trebovaniya k organizatsii ukazannogo kontrolya».
5. Otchet za 2012 god «Kontrol´ kachestva raboty auditorskikh organizatsiy i individual´nykh auditorov» [Elektronnyy resurs]. Dostup: http://www.minfin.ru
6. Otchet za 2011 god «Kontrol´ kachestva raboty auditorskikh organizatsiy i individual´nykh auditorov » [Elektronnyy resurs]. Dostup: http://www.minfin.ru
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