External control of the audit

The article considers the importance of external control of the activities of audit organizations providing audit services to socially significant organizations. The article provides statistics on external quality control of audit organizations and auditors, identified violations, and their structure. The grounds for carrying out an unscheduled external audit of audit activities are also disclosed, due to the importance of the issue of audit quality. The authors conclude that there are shortcomings in the legislative framework of external control. The need for audit quality control is undeniable, and allows us to achieve the requirements for the reliability of the audit results and compliance of the procedures performed with the current legislation. Deficiencies and negligence in the work of auditors can lead to incorrect management decisions at all levels of management.