Conduct an audit in accordance with International Standards on Auditing requires compliance audit entities to quality assurance requirements prescribed by International Standard on Quality Control. Compliance with the requirements ISQC ensures quality work performed by auditors by developing policies and procedures to require, for specific missions, the engagement quality control review that provides an objective evaluation of the significant judgments used by the engagement team and conclusions in report. Quality assurance audits, is vital to maintain and enhance trust in the auditing profession, is one of the objectives pursued by regulators, supervisory and professional associations.