title: Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¸ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÐºÐ°ÑÐµÑÑÐ²Ð¾Ð¼ Ð² Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð² ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ð¸ Ñ ÐÐ¡Ð 1 (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐ Â«ÐÐÐÂ»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Design and implementation of the audit firmâs system of quality management in accordance with ISQM 1 (based on the example of JSC MKD)
Creators: name: Ð©ÐµÑÐ±Ð°ÐºÐ¾Ð²Ð°, ÐÑÐ¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ°Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ
ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ ÐºÐ°ÑÐµÑÑÐ²Ð¾Ð¼ ÑÐ°Ð±Ð¾ÑÑ
Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ ÑÐ¸ÑÐºÐ¾Ð²
Ð¿ÑÐ¾ÑÐµÑÑ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÐ¸ÑÐºÐ¾Ð²
Ð¾ÑÐ²ÐµÑÐ½ÑÐµ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ
audit activity
work quality management
risk identification
risk assessment process
response measures

description: Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¸Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ Ð¿ÐµÑÐµÑÐ¼Ð¾ÑÑÑ Ð²Ð½ÑÑÑÐ¸ÑÐ¸ÑÐ¼ÐµÐ½Ð½ÑÑ ÑÑÐµÐ±Ð¾Ð²Ð°Ð½Ð¸Ð¹ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ðº ÐµÐµ ÑÐ¸ÑÑÐµÐ¼Ðµ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÐºÐ°ÑÐµÑÑÐ²Ð¾Ð¼ Ð¿ÑÐ¸ Ð¿ÐµÑÐµÑÐ¾Ð´Ðµ Ð½Ð° ÐÐ¡Ð 1. ÐÑÐ»Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: - Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð²Ð²Ð¾Ð´Ð¸Ð¼ÑÐµ ÑÑÐ°Ð½Ð´Ð°ÑÑÑ Ð¿Ð¾ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÐºÐ°ÑÐµÑÑÐ²Ð¾Ð¼; - ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÑÑ Ð´Ð¾ÑÑÑÐ¿Ð½ÑÐµ ÑÐ²ÐµÐ´ÐµÐ½Ð¸Ñ Ð¾ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÑÑ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÐºÐ°ÑÐµÑÑÐ²Ð¾Ð¼ Ð² ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ð¸ Ñ ÐÐ¡Ð 1; - Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ ÑÐ°ÑÑÐ¼Ð°ÑÑÐ¸Ð²Ð°ÐµÐ¼Ð¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¸ Ð²ÑÑÐ²Ð¸ÑÑ ÑÐ°ÑÐ°ÐºÑÐµÑÐ½ÑÐµ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸, Ð·Ð½Ð°Ð½Ð¸Ðµ ÐºÐ¾ÑÐ¾ÑÑÑ Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ Ð´Ð»Ñ ÑÐ¾Ð·Ð´Ð°Ð½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÐºÐ°ÑÐµÑÑÐ²Ð¾Ð¼ Ð² Ð½ÐµÐ¹; - Ð¾ÑÐµÐ½Ð¸ÑÑ Ð´ÐµÐ¹ÑÑÐ²ÑÑÑÑÑ ÑÐ¸ÑÑÐµÐ¼Ñ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ ÐºÐ°ÑÐµÑÑÐ²Ð° Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð½Ð° Ð¿ÑÐµÐ´Ð¼ÐµÑ Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½Ð¾ÑÑÐ¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¾ÑÐ´ÐµÐ»ÑÐ½ÑÑ ÐµÐµ ÑÐ»ÐµÐ¼ÐµÐ½ÑÐ¾Ð² Ð¿ÑÐ¸ ÑÐ¾Ð·Ð´Ð°Ð½Ð¸Ð¸ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÐºÐ°ÑÐµÑÑÐ²Ð¾Ð¼ Ð² ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ð¸ Ñ ÐÐ¡Ð 1; - Ð²ÑÑÐ²Ð¸ÑÑ Ð¸ Ð¾ÑÐµÐ½Ð¸ÑÑ ÑÐ¸ÑÐºÐ¸ ÐºÐ°ÑÐµÑÑÐ²Ð° Ð°ÑÐ´Ð¸ÑÐ°; - ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÐ¾Ð·Ð´Ð°Ð½Ð¸Ñ Ð¸ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÐºÐ°ÑÐµÑÑÐ²Ð¾Ð¼ Ð² Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð² ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ð¸ Ñ ÐÐ¡Ð 1. ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ ÑÐµÐ¼Ñ Ð¾Ð±ÑÑÐ»Ð¾Ð²Ð»ÐµÐ½Ð° Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ÑÑÑÑ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ Ð² ÑÐ²ÑÐ·Ð¸ Ñ Ð²ÑÑÑÐ¿Ð»ÐµÐ½Ð¸ÐµÐ¼ ÐÐ¡Ð 1 Ð² ÑÐ¸Ð»Ñ Ð½Ð° ÑÐµÑÑÐ¸ÑÐ¾ÑÐ¸Ð¸ Ð Ð¾ÑÑÐ¸Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ Ð¸ Ð²Ð½ÐµÐ´ÑÐ¸ÑÑ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÐºÐ°ÑÐµÑÑÐ²Ð¾Ð¼ Ð² ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ð¸ Ñ ÐÐ¡Ð 1 Ð´Ð»Ñ ÑÐ¾ÑÑÐ°Ð½ÐµÐ½Ð¸Ñ Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½Ð¾ÑÑÐ¸ Ð¾ÐºÐ°Ð·ÑÐ²Ð°ÑÑ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ðµ ÑÑÐ»ÑÐ³Ð¸. ÐÑÑÐ¾ÑÐ½Ð¸ÐºÐ°Ð¼Ð¸ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ Ð²ÑÑÑÑÐ¿Ð¸Ð»Ð¸ Ð´Ð°Ð½Ð½ÑÐµ Ð¾ÑÐµÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð¸ Ð·Ð°ÑÑÐ±ÐµÐ¶Ð½Ð¾Ð¹ Ð½Ð°ÑÑÐ½Ð¾-Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°ÑÐµÐ»ÑÑÐºÐ¾Ð¹ Ð»Ð¸ÑÐµÑÐ°ÑÑÑÑ, Ð¾ÑÐ¸ÑÐ¸Ð°Ð»ÑÐ½ÑÑ ÐÐ½ÑÐµÑÐ½ÐµÑ-ÑÐµÑÑÑÑÐ¾Ð² Ð¸ Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð°Ð³ÐµÐ½ÑÑÑÐ². ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð° ÑÐ¸ÑÐº-Ð¾ÑÐ¸ÐµÐ½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð½Ð°Ñ ÑÐ¸ÑÑÐµÐ¼Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÐºÐ°ÑÐµÑÑÐ²Ð¾Ð¼, ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ¸ ÐºÐ¾ÑÐ¾ÑÐ¾Ð¹ Ð¼Ð¾Ð³ÑÑ Ð±ÑÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ñ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ð¼Ð¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸ÑÐ¼Ð¸ Ð Ð¤ Ñ ÑÑÐµÑÐ¾Ð¼ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐµÐ¹ Ð¸Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸. ÐÑÐµÐ½ÐºÐ° Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¸ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ðµ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»Ð¾ÑÑ Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Ð¿Ð°ÐºÐµÑÐ° MS Office (Excel).
description: The purpose of the work is to propose recommendations for revising the internal requirements of an audit organization for its quality management system during the transition to ISQM 1. The following tasks were solved: - analyze the introduced standards for quality management; - review available information about the practical aspects of implementing a quality management system in accordance with ISQM 1; - analyze the activities of the organization in question and identify characteristic features, knowledge of which is necessary to create its quality management system; - evaluate the current quality control system in the organization for the possibility of using its individual elements when creating a quality management system in accordance with ISQM 1; - identify and assess audit quality risks; - develop recommendations for the creation and implementation of a quality management system in an audit organization in accordance with ISQM 1. The relevance of the topic is due to the need for audit companies, in connection with the entry into force of ISQM 1 in Russia, to develop and implement a quality management system in accordance with ISQM 1 to maintain the ability to provide audit services. The sources of information were data from domestic and foreign scientific research literature, official Internet resources and analytical agencies. A risk-oriented quality management system is proposed, the results of which can be applied by audit companies of the Russian Federation, considering the specifics of their activities. The evaluation of the proposed activities and economic justification were carried out using MS Office (Excel).