Improvement of external and internal quality control of audit

International quality standards for auditing include general conditions that facilitate the appearance of a guarantee of appropriate quality of performance of audit and related services. Russian standards, unlike international ones, contain certain rules of conduct, the fulfillment of which is obligatory, both for audit organizations and for auditors in the process of their direct work, in particular. In modern conditions, the main trends in audit quality control are aimed at minimizing the differences between the regulatory regulation of state acts and international standards in the audit industry.