| 审计质量建设研究 |
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| 引用本文： | 姚瑞,赵凌风.审计质量建设研究[J].吉林省经济管理干部学院学报,2012,26(6):9-13. |
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| 作者姓名： | 姚瑞 赵凌风 |
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| 作者单位： | 吉林财经大学会计学院,吉林长春,130117 |
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| 摘 要： | 促进经济良性发展和化解企业经营风险至关重要的措施就是加强审计质量建设。审计质量建设需要从内外部审计质量建设和法律法规建设三个方面同时进行,以期为资本市场的顺利发展提供保证。
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| 关 键 词： | 审计质量 内部审计 独立审计 法律法规 |
Research on the Construction of Audit Quality |
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| Yao Rui,Zhao Lingfeng.Research on the Construction of Audit Quality[J].Journal of Jilin Province Economic Management Cadre College,2012,26(6):9-13. |
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| Authors: | Yao Rui Zhao Lingfeng |
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| Institution: | ( Jilin University of Finance, Changchun, Jilin 130117 ) |
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| Abstract: | To stimulate economy and resolve business risk is to strengthen the construction of audit quality. Audit quality construction should be from the internal and external and the law at the same time to ensure the smooth de- velopment of capital market. |
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| Keywords: | Audit quality Internal audit Audit independence Laws and regulations |
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