Topical issues of ensuring the internal quality control of the auditing organizations

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Ivane Javakhishvili Tbilisi State University Press
The article discusses theoretical and practical challenges of quality control in audit organizations. Different school of thoughts are explored in the related scientific literature. Therefore we focus on the characteristics of quality control in large and small audit organizations and the importance to develop internal corporate standards. We analyzed main challenges arising during the quality control based on the annual report of the respective control services. We present the assessment principles and procedures for ensuring quality control according to the International Audit Standards. The focus is on the quality control features in the large and small audit organizations and the need to develop internal corporate standards.
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audit; Control of audit quality; Internal control of quality
III International Scientific Conference: "Challenges of Globalization in Economics and Business", Tbilisi, 2018, pp. 313-318