SYSTEM OF INTERNAL QUALITY CONTROLOF AUDIT SERVICES: FEATURES OF FORMATION AND DIRECTIONS OF IMPROVEMENT IN AUDIT FIRMS

Abstract

The article focuses on the research of the peculiarities of formation of the internal quality control system of audit services. The approaches to the interpretation of the term "quality of audit services" are reviewed. The legal framework that regulates the quality control of audit services is systematized. The requirements of international standards are described and the key stages of formation of the system of internal quality control of audit services are outlined. The necessity of defining the internal policies and procedures, formation of internal standards for ensuring the quality of audit services is substantiated. The directions of improvement of the system of internal quality control in the audit firms of Ukraine are determined.