The company has no quality assurance partner; quality means developing expectations or

standard of quality. Quality assurance is the way of preventing mistakes and defects in the
work done by audit in-order to avoid problems when delivering the works to customers.
Quality assurance includes two principles; “fit for purpose” that the product should be
suitable to intended purpose. Another principle is “right first time” meaning that mistake
should be eliminated.

The quality assurance partner is the one who observe the quality of the work done by the
audit to check if it is good or bad. Also is the one who is responsible for monitoring,
inspecting and proposing measures to correct or improve the work done by the audit and
processes in-order to meet the established quality standards. The purpose of quality assurance
is to confirm that the work of these learners has been quality assured to the appropriate
standards. Without quality assurances there will be nothing guaranteeing the validity of the
qualifications. Matatizo and audit partner firm has no quality assurance partner to check for
the quality of the work performed by the auditor, this become a problems due to the fact that
nothing who guaranteeing the validity of the qualification of the auditor work.

The quality of auditors work provide a reasonable assurance that the financial material are
free of material misstatements, apply sufficient scepticism to accounting estimates and
treatments and address any deficiencies detected so that investors and others users of
financial reports can have confidence in the quality of the information they contain. Matatizo
and audit partner firm should consider to improve audit quality by conducting effective
quality reviews of audits, remediating findings by obtaining the audit evidences necessary to
form an opinion on the financial report, developing and implementing action plan to address
those findings and monitoring and revising these action plan to ensure that they are effective.