PROSPECTS OF USING INTERNATIONAL STANDARDS IN EVALUATING THE QUALITY OF AUDIT WORK

Kushmatov Otakhan Gurbanalievich,

Senior teacher of the “Audit” department, Tashkent Institute of Finance

 Email:qushmatov_otaxon@tfi.uz, ORCID: 0000-0002-6776-7041

 

Abstract. This article describes the purpose, objectives and features of monitoring and assessing the quality of audit work. The article also presents the problems of internal quality control of work during verification and ways to eliminate them. In particular, an algorithm for external quality control of the work of audit organizations has been developed and put into practice. Quality control of work of the auditor when carrying out audit of requirements of standards of audit and other normative documents regulating auditor activity is considered methodology questions

Keywords. External quality control of work, internal quality control of work, use of expert works, internal standard; overall audit plan; audit program

 

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