Description:
Purpose. To reveal problems of realization of principles of external quality control of auditor services and to define ways of their decision. Methodology. We used a systematic approach to the study of the issues, analysis, synthesis, observation, group, etc. Results. In article approaches to an external assessment of quality of auditor services are considered and problem questions of realization of separate principles of quality control of audit are investigated. The critical analysis allowed to prove need of their specification and expansion. Practical implications. The results of this study can be used to develop standards for self-regulated or organisations audit and quality control of audit services.