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

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dc.contributor.authorSabauri, Levan
dc.date.accessioned2019-11-11T13:44:16Z
dc.date.available2019-11-11T13:44:16Z
dc.date.issued2018
dc.description1. Bychkova S.M; Itygilova E.Iu. (2008). Auditing QualityControl. Ekso-Eksmo, 208. 2. Connie L Becker, Mark L DeFond, James Jiambalvo, KR Subramanyam. (1998). The Effect of Audit Quality on Earnings Management*. Contemporary accounting research, 1-24. 3. Kondrashova N.G. (2015). Standartization as the basis for the organization of internal quality control in auditing activity. New Science, 96-101. 4. Levan Sabauri. (2014). A QUALITY CONTROL OF AN AUDIT ACTIVITIES. Наукове забезпечення праксеології аудиту, (pp. 410). Kiev. 5. Levan Sabauri. (2016). International standards on auditing. Tbilisi: Forma Ltd. 6. Levan Sabauri. (2017). Problems Occurring in the Process of Audit by Taking into Consideration their Theoretic Aspects against the Background of Reforms Conducted in a Country: The Example of Georgia. World Academy of Science, Engineering and Technology, International Journal of Social, Behavioral, Educational, Economic, Business and Industrial Engineering, 1179-1186. 7. LEVAN SABAURI. (2018). AUDIT RISK MANAGEMENT AND ITS AFFECT ON THE AUDIT OF THE FINANCIAL STATEMENT. GLOBALIZATION AND BUSINESS, 215-220. 8. Peter Carey, Roger Simnett. (2006). Audit partner tenure and audit quality. The accounting review, 653-676. 9. Shumilova I. V., Lugovkina O.A. (2013). The Organization of Quality Control of Auditing Activity. Economics and Management, 35-38.en_US
dc.description.abstractThe 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.en_US
dc.identifier.citationIII International Scientific Conference: "Challenges of Globalization in Economics and Business", Tbilisi, 2018, pp. 313-318en_US
dc.identifier.isbn978-9941-13-764-8
dc.identifier.urihttps://dspace.tsu.ge/handle/123456789/399
dc.language.isogeen_US
dc.publisherIvane Javakhishvili Tbilisi State University Pressen_US
dc.subjectaudit; Control of audit quality; Internal control of qualityen_US
dc.titleTopical issues of ensuring the internal quality control of the auditing organizationsen_US
dc.typeArticleen_US
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