The article discusses the legal and methodological aspects of providing audit and related services in the Russian Federation in the context of the requirements of Federal Law No. 307-FZ dated December 30, 2008, and the implementation of international quality management standards (ISMS 1, ISMS 2, and revised ISA 220). The article analyzes the regulatory sources, the list of services classified as auditing activities by legislation and regulatory acts, and the challenges in regulating other related services that are not directly covered by ISAs. The need for a clear distinction between types of services, regulatory standards, and requirements for the content of final reports has been substantiated. Based on a review of domestic scientific and practical literature, the key approaches to the formation of an audit quality control system (AQCS) and a quality management system (QMS) have been identified. The conceptual proposals of domestic researchers have been analyzed. The key difficulties in implementing the IFRS 1 in Russian practice have been noted: multi-standardization, the need for strategic planning, the increased role of professional judgment, technological adaptation, and the continuous development of personnel competencies. Practical recommendations have been proposed to improve the effectiveness of the QMS implementation. The article's conclusions emphasize that the transition to a risk-oriented and proactive quality management paradigm at the organizational level contributes to enhancing the reliability of audit services, improving the comparability of audit results, and strengthening the trust of stakeholders, provided that regulatory requirements are balanced and standards are practically adapted.
quality management, audit services, international standards, audit quality control
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