THE INCREASING OF AUDIT FIRMS’ COMPETITIVENESS UNDER CONDITIONS OF THE MULTILEVEL CONTROL OF SERVICES QUALITY
The paper clarified the concept of «audit quality», systematized international and Russian approaches to the regulation of audit quality control, revealed differences between them, identified the factors of nonprice competition  methodical maintenance of internal quality control of the auditors, proposed direction of creating a system of quality control in the auditing firms that enhance their competitiveness in the market of audit services.