Abstract
<jats:p>The article is devoted to the study of the integration of professional standards for audit staff positions into the comprehensive System of Quality Management of an audit firm. Particular attention is paid to the «Resources» component, specifically human capital, which is critically important in the context of the implementation of the ISQM 1. The article argues that shortcomings in human resource management remain among the most frequent causes of deficiencies identified during quality management inspections. The paper provides a comparative analysis of the competency-based approach embedded in ISQM 1 and the requirements of the Ukrainian professional standards «Auditor», «Key Audit Partner» and «Audit Assistant». It is demonstrated that professional standards serve as a practical tool for operationalizing the high-level requirements of ISQM 1, transforming them into specific labor functions and measurable evaluation criteria. The scientific novelty of the study lies in the development of an integrated staff competence model that combines technical knowledge, professional skills, ethical values and the level of autonomy. The authors propose utilizing the content of professional standards as a «roadmap» for systematic mentoring at the «Partner – Auditor» and «Auditor – Assistant» levels. This approach shifts the nature of mentoring from informal support to a structured quality management process, ensuring consistent engagement performance. The article analyzes the dynamics of continuous professional development in leading audit firms, revealing a significant surplus over minimum regulatory requirements and a strategic focus on emerging technologies and specialized reporting standards. The proposed implementation tools-specifically adapted job descriptions and internal «competency checklists» – allow firms to assess staff readiness for complex engagements and minimize personnel-related risks. The integration of professional standards into the System of Quality Management is defined as a strategic step toward strengthening public trust in audit outcomes.</jats:p>