Bychkova S.M., Itygilova E.Yu. / monograph. - M .: Publishing house "SCIENTIFIC LIBRARY", 2015. - 480 p.
ISBN 978-5-906660-35-0
The monograph is devoted to one of the most important problems of the functioning of the institution of audit activity - ensuring the quality of audit services. The monograph consistently outlines the issues of ensuring the quality of audit services in Russia and in international practice, at the state level of regulation of audit activities and within the framework of the audit professional community. The paper reveals the essence of the quality category in audit and accounting as a whole and from the perspective of the main groups of users interested in the quality of accounting financial information, and also establishes fundamental criteria for the quality of audit and accounting; issues of organization and implementation of quality control of audit work in accordance with international standards; an institutional analysis of the development of the regulatory framework for the quality control of audit activities in Russia is presented, and the scientific foundations of control activities in the field of ensuring audit quality from a systemic point of view are determined. The monograph also has appendices that serve as an illustration to the text, as well as supplement and disclose the provisions of scientific and practical research on issues of quality control of audit activities. The monograph is intended for researchers, specialists in accounting and auditing, practicing auditors, masters and bachelors in the economic field.
