Quality control – quality control over compliance by auditors and audit organizations with the requirements of International Standards on Auditing, the Code of Ethics, and the legislation of the Republic of Kazakhstan on auditing activities, and is carried out based on a risk-oriented approach, implemented by the quality control committee of the professional council in relation to entities subject to external quality control of the professional council and (or) by professional organizations in relation to audit organizations that are not subject to external quality control of the professional council.