The article discusses the importance of ensuring high-quality audits for companies involved in international business. It emphasizes the need for auditors to provide accurate and unbiased information to satisfy foreign users of financial reports. The key focus is on establishing a robust system for quality control in auditing. Various regulatory standards and documents are highlighted to support this quality assurance process. The paper explains that monitoring the quality of audit services at different levels, such as by auditors and audit firms, is crucial for maintaining trust and confidence in financial reporting. By following international standards and conducting external audits, investors can have more faith in the accuracy and reliability of audit information.