Abstract:
In the current context characterized by the increasing trend in importance to the quality of the audit, organizing and conducting an effective quality control process is a prerequisite for providing competitive services. This concept of quality shows a great degree of evolution from the 90's to the present and it can be said that this subject is a topical one, which is in the attention not only of a certain category, but on the contrary manages to preoccupy a variety of categories natural and legal persons, being a topic that is increasingly benefiting from the interest of a large proportion of the population in supporting the auditing profession.