Vasylyuk M. Organization and methodology of quality control of audit services

The purpose of the dissertation is to develop methodological, organizational principles and practical recommendations for quality control of audit services and a comprehensive system for assessing the quality of audit services. The object of research is the quality control system of audit services. The subject of research is the theoretical, practical and methodological aspects of the study of the process of internal and external quality control of audit services. The scientific novelty of the obtained results lies in the development of theoretical, scientific-methodological and applied bases of external and internal quality control of audit services. The elements of the scientific contribution are the following results of the conducted researches: for the first time: - the ways of application of ISO standards for the purposes of quality control of audit services that will promote standardization of control measures during audit are outlined; - a matrix model for assessing the quality of audit services by external controllers is built, which increases the informativeness of the assessment; - developed a set of measures to assess the quality of audit services for different audit entities, which ensures a balanced action of external and internal auditors of audit quality; improved: - organizational measures to ensure the quality of audit and audit services through certain changes in the institutional environment, which increases the objectivity of quality assessment; - directions of development of procedural support of professional ethical principles as quality factors; - classification of audit risks, which contributes to the improvement of the quality control system; - organizational support for quality control of audit services, which allows to take into account the latest changes in legislation on quality control; - methodology of external quality control of audit services through the development of its procedural support, which allows to systematize the actions of external quality control auditors in view of updating the legislation; - methodological bases of procedural support of internal quality control, which helps to substantiate the actions of auditors in providing various types of services; - documentary support of audit quality control, which enables the formulation of uniform basic requirements for the organization and methods of internal audit quality control; have further developed: - the definition of "quality of services" in the modern business environment, which is extrapolated to the quality of professional audit services; - identification of factors influencing the quality of audit services, which contributes to the unification of audit procedures for quality assessment for audit entities; - systematization of the most requested audit and non-audit services, which allows to identify measures for the organization of quality control for each of the types of such services; - study of the process of organization of quality control by external controllers, which provides an opportunity to propose changes to the procedural support of control measures; - standardization of the internal control system through the improvement of internal standards "Policies and procedures of the internal quality control system of auditing" taking into account the latest changes in legislation, which allowed to provide a unified methodological approach to the organization of audit quality control.