Quality assurance at the highest standards in performing a performance audit mission must be a priority for the auditors of the Supreme Audit Institution at the country level. Improving the quality of performance audit and audit in general requires a systematic approach and is achieved through a process of identifying and managing the activities of the auditors involved in the mission, being necessary to achieve quality objectives at the institutional level. The members of the audit mission must understand that quality is essential and the benefits that can be obtained once the quality of the audit becomes a priority in carrying out the given mission. The essential qualities of a good performance audit must be ensured by auditors from the beginning to the end of the mission and reporting the recommendations made to the Supreme Audit Institution, whose functions in our country are performed by the Court of Accounts of the Republic of Moldova. The quality objectives will be achieved by carrying out at a high level all the processes established by the institution, namely, in the process of planning and performing the performance audit, but also in the process of reporting and subsequent follow-up of the implementation of audit recommendations. it must have certain qualities.