You are holding in your hands an unusual publication: it briefly but absolutely clearly outlines the basics of the assessment system and the audit quality control methodology. Separately, the book examines audit quality control in accordance with international and Russian standards. The structure of this manual corresponds to the program for conducting qualifying exams for obtaining an auditor certificate, and its main task is to provide professional recommendations for the implementation of activities in the field of audit quality control. In preparing the publication, all the latest recommendations of the International Federation of Accountants, the Russian state audit regulatory body and accredited professional associations of auditors. The book includes checklist forms in the form of appendices to help verify the compliance of internal and external audit results with current requirements, methods and rules. The publication is intended for auditors, accountants, employees of tax and financial services, students, graduate students and teachers of economic universities and colleges.