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Quality is a key element to obtain audits with excellence and it is the function and responsibility of the executive director, partner, or head of the audit unit to ensure compliance, a commitment that can be delegated or carried out with the support of other personnel with experience and knowledge within of the unit. To achieve quality audits, managers must take into account ethical requirements such as independence and objectivity, assign human resources with technical preparation and supervise the process of execution and presentation of the results of the audits. This research shows the regulations and various codes of ethics that support the quality control that must be immersed throughout the audit process, with the purpose that the engagements are carried out taking into account the appropriate quality requirements to achieve audit reports that allow in a timely manner to know the results for decisions making that add value to the entities.
