| 基于信息使用者的审计报告质量特征体系之构建 |
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| 引用本文： | 梁刚. 基于信息使用者的审计报告质量特征体系之构建[J]. 财会通讯, 2005, 0(6) |
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| 作者姓名： | 梁刚 |
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| 作者单位： | 重庆工学院财会研究中心 重庆400050 |
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| 摘 要： | 审计报告质量是审计质量的综合体现,直接影响到审计信息使用者的决策、审计机构及人员审计风险的扩展与释放,法律责任的承担等。本文通过研究,试图构建我国的审计报告质量特征体系,以期对审计报告质量进行评判,进一步提升审计质量,增强审计信息相关性,弥合审计期望差距,使审计与其信息使用者实现良性互动。
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| 关 键 词： | 审计报告质量特征 审计期望差 审计信息使用者 准公共产品 |
Construction of Audit Report''''s Quality Characteristic System for Information Users |
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| Liang Gang. Construction of Audit Report''''s Quality Characteristic System for Information Users[J]. Communication of Finance and Accounting, 2005, 0(6) |
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| Authors: | Liang Gang |
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| Abstract: | The quality of auditor's report reflects auditing quality directly has effects on the decisions by information users, on the expansion and free, the legal responsibility of auditing risks of auditing agencies and auditors. The paper attempts to set up the system of quality features of auditor's report in our country, and evaluates the quality of auditor's report, in order to promote auditing quality, enhances the relative, narrow the expectation values and realize the interactive between auditing and its users. |
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| Keywords: | Quality features of auditing report Expectation Users of information Quasi-public products |
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