民间审计执业环境与审计质量

民间审计执业环境决定着审计质量的优劣，而审计质量是民间审计赖以生存的生命线，直接关系到民间审计的兴衰成败。脱钩改制后的民间审计组织当务之急是改善治理审计执业环境，其中，重中之重是建立质量控制体系，实行质量控制，完善法制建设。强化职业道德教育和个人业务能力的培训。

Folk Audit Professional Environment and Audit Quality

Folk Aulit Professional environment determines whether aueit quality is excellent or not, however au- dit quality is the lifeline for Fold Audit to exist and divectly concerns with foe success or failure of Folk Audit. The most urgent of the reshuffled Folk Audit organization is to improve Folk Audit protessional en- vironment. the most important among them is to build up quality control system, to strengthen the edueat- in of professional ethics and the rtaining of individua vocational capability.