CHALLENGES AND PROSPECTS FOR IMPROVING QUALITY CONTROL IN AUDITING PROFESSION

The article highlights the low level of auditors' qualification as a key factor in the low level of trust in the audit opinion. The system of continuous education and professional development of auditors is also found to be lacking in control and quality due to a shortage of teaching staff. The decline in the prestige of the auditing profession is attributed to the influence of the overall economic situation, the lack of an effective motivation system, and the low interest of young specialists in the profession. The absence of external quality control and a system