ENHANCING AUDIT QUALITY ASSESSMENT THROUGH THE APPLICATION OF INTERNATIONAL STANDARDS

Abstract

This study examines the methodological foundations of audit quality control in the context of auditors’ compliance with the requirements of International Standards on Auditing and other regulatory frameworks governing auditing activities. The paper analyzes key components of audit quality, including auditor independence, professional competence, integrity, and the effectiveness of internal quality control systems within audit firms. Particular attention is given to the role of audit procedures and risk-oriented approaches in ensuring the reliability of audit outcomes. Furthermore, the study explores practical challenges in implementing quality control mechanisms and highlights the importance of aligning national auditing practices with internationally recognized standards. The findings emphasize that the consistent application of International Standards on Auditing enhances the credibility of audit opinions and contributes to improving transparency and trust in financial reporting.