Resumen

As a result of the years, the evolution for the continuous improvement of the audit has been significant for the people who perform the tasks and all the people who make decisions based on a successful and reasonable result, and in the end it is what you are looking for in this practice. . This article focuses on the quality control that is applied in the audit work, without taking into account the importance of professional skepticism, the recommendations resulting from the letters issued by the IAASB International Auditing and Assurance Standards Board in countries such as Australia, South Africa and Japan, important articles on quality control in the audit processes; After completing this document, the importance of controlling the quality factors at the auditor's time is concluded.