Methodological justification of the monitoring system of quality of auditor activity as institutional mechanism
The most important organizational and legal way of ensuring quality of audit is introduction and realization of mechanisms of quality control of auditor work and responsibility of auditors for its quality. Therefore for development of the concept of quality of audit it is required to define scientific bases of control activity in the field of ensuring quality, in particular a ratio of the purposes, a subject and criteria, subjects and objects of quality control at all levels of regulation of auditor activity. The purpose of work is development of regulations on system bases of the organization and functioning of quality control of auditor activity. During performance of research formal and logical methods and receptions of knowledge were applied: analysis and synthesis, induction and deduction, comparison, analogy. As a result of research regulations on need of quality control of audit are formulated, the concept of quality control of auditor activity is defined, and also methodological justification of the monitoring system of quality of auditor activity in structure of institute of audit is given.