摘要：This work clears up the question of how to achieve high quality of audit process through describing basic conceptions, principles and preliminary conditions on which we should base the efficient access for ensuring high quality work and audit reports through use of international experience for description the example of “good practice” that should be adopted and used by each audit. General message of this work is for institutions of external audit to make more and more efforts in the insurance of high quality audit process but also to pay much more attention to this process. The work simultaneously recommends certain possibilities of how to work for a while on the promotion of management quality of the audit increasing at the same time the control degree of audit process quality.
关键词：quality management; quality control; audit process; external audit; European Union
