Audit control refers to the various policies and procedures put in place by the auditor to ensure that all audits conducted by the firm meet the quality standards set by the accounting profession and the firm’s own quality standards.

ISA 220 Para 2 “ quality control policies and procedures should be implemented at both the level of the audit firm and on individual audits”

Objectives of quality control policies and procedures at the level of the audit firm

1. To meet professional requirements- audit staff employed by the firm should adhere to the principals of independence, objectivity, confidentiality and professional behavior.
2. Skills and competence

The audit firm should be staffed by personnel who have attained and maintain the technical standards and professional competence required to enable them to fulfil their responsibilities with due care.

3. Assignment

Audit work is to be assigned to personnel who have the degree of technical training and proficiency required in the circumstances.

4. Delegation

There should be sufficient direction, supervision and review of work at all levels to provide reasonable assurance that the work performed meets appropriate standards of quality.

5. Consultation
   where necessary consultations within or outside the firm should be carried out with those with appropriate knowledge.
6. Acceptance and retention of clients
   an evaluation of prospective clients and a review on an ongoing basis, of existing clients should be conducted. In making a decision to accept or retain a client, the firm’s independence and ability to serve the client properly. The integrity of the client’s management should be considered.
7. Monitoring

The firm should continuously monitor the adequacy and operational effectiveness of quality control policies and procedures.

The firm’s general quality control policies and procedures should be communicated to its personnel in a manner that provides reasonable assurance that the policies and procedures are understood and implemented.