Kushmatov Otakhan Gurbanalievich,
Senior teacher of the “Audit” department
Tashkent Financial Institute
ORCID: 0000-0002-6776-7041
Abstract. This article analyzes the practice of external quality control of audit organizations on the example of Uzbekistan and foreign countries. In this regard, Uzbekistan has identified the priority of public administration. As a result of studying the international experience and practice of regulating the quality of audit activity, General principles, methods and approaches to the organization and construction of a regulatory model were determined. Based on the experience of world practice, suggestions and practical recommendations are given that professional public organizations should play an important role in regulating external quality control of audit activities.
Keywords. quality of the auditor’s work, external quality control, ISA, professional public organization, international Federation of accountants