So, as APA reports, 70% of audit services in Azerbaijan was led on voluntary basis, the remaining part was on mandatory. International practice has 80% voluntary audit services, 4 times more than mandatory services, amongst all.

Officials in Azerbaijan Chamber of Auditors are satisfactory with development tendencies in auditing market. Meantime, mandatory audit services had a privilege even in mid 1990s. Voluntary audit services in Azerbaijan made around 7-8 million AZN last year while the remaining part (more than AZN3 million) belonged to mandatory audit services last year.