Abstract:Quality control of external audit is to ensure that the audit results meet the expectations of stakeholders, as well as to respond to the challenges that are facing audits. The process of quality control of external audit includes all entities that are interested in the reliability of audit reports and providing a high level of audit services: certified auditors, audit firms, professional auditing organizations and the public. In the early 21st century, the outbreak of financial scandals and the economic crisi… Show more
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