Abstract: The practice application of internal auditing standards makes it possible not only to reduce the labor input while conducting audits, increase the level of control over the work of auditors, but also to obtain additional advantages in the market of audit services. In this study's boundaries was found that when choosing an audit firm to receive its accounting outsourcing services, firms primarily focus not on advertising in the media, but on the business partners' advice. To conquer new market positions, audit companies have first of all to strive to improve the quality of services, provided to their clients. This can be achieved by introducing new and improving existing internal standards for auditing.