Revisortilsynet og kvalitetskontrol

Abstract

There has over the last 15 years been a world-wide increase in the interest of auditing and the role of auditors in financial scandals. This has since 2002 resulted in establishing public oversight boards in Europe and USA. The purpose of this paper is to examine the development in audit theory and how quality control is based in audit theory. We have furthermore examined the history of quality control in Denmark and the rules which guides auditors in securing high quality in their daily work.