In order to ensure the implementation of Clause 10.3.4, “Conducting master classes based on audits performed by leading auditors,” of the 2026 Work Plan of the Chamber of Auditors, in accordance with the Schedule “On Conducting Master Classes Based on Audits Performed by Leading Auditors,” approved by Order No. 10-1/3-3-20/2026 of the Chairman of the Chamber of Auditors dated 15 May 2026, a master class on “External Quality Control of Audit” was held online on 20 July 2026.
The master class was moderated by Gasham Bayramov, Adviser to the Chairman of the Chamber of Auditors on Scientific and Methodological Affairs, while Goshgar Ahmadov, Head of the Department of Audit Transformation, Operational Regulation and Quality Management, delivered the presentation as the speaker.
During the event, the objectives, principles and procedures of external quality control were explained in detail, and the importance of establishing a quality management system based on the requirements of the International Standards on Quality Management (ISQM 1 and ISQM 2) was emphasized. Practical approaches to identifying and assessing quality risks in audit firms and planning responses to such risks were also shared with the participants. Examples of international best practices for ensuring quality at the planning, performance and completion stages of audit engagements were presented. The participants were also informed about modern approaches to improving internal monitoring and quality control mechanisms, as well as the application of digital technologies and artificial intelligence tools in the audit process.
At the same time, detailed information was provided on the most common non-compliances identified during external quality control, ways to address them and preventive measures. Within the framework of the master class, participants’ questions were answered, an exchange of views on the topic was held, and recommendations aimed at improving the quality of professional activities were provided. The topic was met with great interest by the participants, who noted that the regular organization of such awareness-raising events would make an important contribution to improving the quality of audit services.
A total of 78 members of the Chamber of Auditors participated in the event.
The materials presented can be viewed below:
1. Information about the master class
2. Presentation on External Quality Control and Quality Management.
