Describe the features of international standards on quality control for audit and assurance services proposed by the IFAC.

1. Explain the general framework for quality control in auditing.

2. Why are ethical and self-regulatory procedures regarding external auditor performance not sufficient to protect the parties interested in financial information?

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3. What are the fundamental economic determinants of audit quality control systems?

4. Describe the features of international standards on quality control for audit and assurance services proposed by the IFAC.

5. In your opinion, what are the main factors in the effectiveness of audit quality control systems in the big financial markets?

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