审计质量及其影响因素探讨

安然、中天勤等审计事件的曝光,使审计的质量问题成为审计界关注并着力改进的重点。本文从审计质量的形成根源出发,以审计质量的衡量标准为尺度,以审计工作本身为切入点,分析对审计质量产生影响的若干重要因素,以控制和提高会计信息的审计质量。

An Approach to the Quality of Auditing and Its Influential Factors

With more and more vital audit failure cases both in and outside our country exposed to the open air, people are paying special attention to the quality of auditing. This article proceeds from the origin cause of the auditing quality, point out some criterions to measure whether the quality is good or not, and analyze the factors which influence the quality of auditing. At the end of the article, the author brings out the key to improve the quality of auditing is controlling.