AUDIT QUALITY CONTROL: METHODS OF EXTERNAL QUALITY CONTROL OF AUDIT WORK

The article states that audit of financial statements is a necessary and important tool for the economy development, the results of external quality control of audit work in audit companies shows that timeliness and necessity of making these decisions depend on the quality of audits. The existing th...

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Bibliographic Details
Published inInternational Journal of Business, Law, and Education (Online) Vol. 2; no. 2; pp. 58 - 62
Main Authors Sarsengali Xalmuratovich, Bayjanov, Sarbinaz Turdimuratovna, Utegenova
Format Journal Article
LanguageEnglish
Published 29.06.2021
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Summary:The article states that audit of financial statements is a necessary and important tool for the economy development, the results of external quality control of audit work in audit companies shows that timeliness and necessity of making these decisions depend on the quality of audits. The existing theories of classification of subjects of audit quality control show that 3 parts: government (financial ministry), audit public associations and audit companies must work together, also time by time they should do external quality control of audit work. In this regard, it is necessary to consider the nature of audit quality control and those interested in the quality of audits.
ISSN:2747-139X
2747-139X
DOI:10.56442/ijble.v2i2.18