The purpose of this study is to describe and analyze how auditors are affected by quality controls and if audit practice changes because of quality controls. To fulfill the purpose of this study there has been interviews made with five auditors. The conclusion by this study is that the interviewed auditors work practices are affected by quality controls and that the extent and effect depends on the auditor and the office that the auditor works in. The auditors who worked as quality reviewers at the agencies where they are employed at, we felt that they were more secured in the response towards quality controls. This may be because they are quality reviewers themselves and they know what the quality control requires and what must be met to be approved. One of the key elements of a quality control is feedback and suggestions for improving the next audit. This seems to be appreciated by all auditors and an important tool to help the auditors evolve in the profession. The majority of the auditors believe that mandatory education is one of the most important steps into keeping themselves updated on new standards. To summarize the result of the study we conclude that quality controls can affect the audit practice, but this comes to expression in different ways depending on the auditors experiences of quality control and what agency the auditor work in.

Thesis deals with the quality control of audit firms in accordance with international regulations. Defining the requirements for quality based on the Code of Ethics and the International quality standard ISQC1. Part of this work is the practical demonstration of ISQC1 in the smaller audit firm. For comparison, there is a description of quality control in the U.S.