审计质量微观分析述评

由于审计质量受审计师行为影响，而审计师行为受审计契约的约束，因此，基于会计师事务所内不同层级的审计师行为的微观分析是一个重要的研究领域。本文对审计质量微观分析的审计契约框架和行为审计分析方法的相关研究成果进行了评述，试图为审计质量分析提供一些新且更具现实意义的思路。

Review on Microscopic Analysis of Audit Quality

Audit quality is influenced by auditor's behavior which is constrained and adjusted by audit contract,therefore microscopic analysis on various ranks of auditor's behavior in accounting firms is an important and meaningful subject.This paper reviewed and commented on related literature which focused on micro-analysis of audit quality from the perspectives of agent theory,audit contract and behavior auditing,and try to provide some new ideas and more applicable research thinking ways of audit quality study.