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Quality Control.


Quality control of services provided shall ensure that members of GAIAA who work in the field of audit follow relevant professional standards, legislative and regulatory requirements and Code of Ethics. The quality control system of GAIAA is based on the principles focusing on the following:

  • independence and objectivity;
  • observing the audit standards;
  • ethics;
  • professional competence;
  • due care to carry out duties and the quality of work performed.

In accordance with the Quality Control Standard for Audit Service GAIAA carries out the quality control of the work performed by the auditors who are members of GAIAA at least once every three years.

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