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The article states that audit of financial statements is a necessary and important tool for the economy development, the results of external quality control of audit work in audit companies shows that timeliness and necessity of making these decisions depend on the quality of audits. The existing theories of classification of subjects of audit quality control show that 3 parts: government (financial ministry), audit public associations and audit companies must work together, also time by time they should do external quality control of audit work. In this regard, it is necessary to consider the nature of audit quality control and those interested in the quality of audits.

The article states that audit of financial statements is a necessary and important tool for the economy development, the results of external quality control of audit work in audit companies shows that timeliness and necessity of making these decisions depend on the quality of audits. The existing theories of classification of subjects of audit quality control show that 3 parts: government (financial ministry), audit public associations and audit companies must work together, also time by time they should do external quality control of audit work. In this regard, it is necessary to consider the nature of audit quality control and those interested in the quality of audits.

AbstractQuality control in the auditing profession has developed useful practices that are applicable to the research and evaluation process. By identifying and controlling sources of bias and noise in our system of inquiry, the quality of evaluative evidence can be enhanced for both present and future use.

This paper analyzes the editorial screening process in economics, employing data from the American Economic Review, Journal of Political Economy, and Quarterly Journal of Economics. We examine three issues: the decline of critical commentary in economics, the increased referencing behavior of authors, and the decline in the citation of economic research. We find that there is empirical evidence in favor of the idea that these trends are mostly due to more ex ante investment by authors in their papers and less need for ex post quality control.We appreciate helpful comments received from William Shughart, John Sophocleus, and the editors of Kyklos. The usual caveat applies.

Latest issue consulted: Fiscal year 1980. ; Report covers fiscal year. ; Mode of access: Internet. ; Vols. for 1974/75- prepared in the Governments Division.