Quality as an integral part of the Russian audit

Conducting a high-quality audit is an important condition for the implementation of audit activities, as it determines the quality of the financial statements of audited organizations by increasing its reliability. The article discusses the main factors that ensure a high-quality audit: the competence and independence of the auditor; implementation of internal control in the audit organization; conducting external quality checks; experience in providing audit services. Together, these factors determine the implementation of a quality audit.