注册会计师审计质量影响因素研究文献述评

近年来我国乃至世界范围内财务丑闻案不断发生，导致独立审计质量无从保证，由此引发了空前的审计行业诚信危机和道德危机，也引起了对审计质量及其影响因素相关关系的研究。本文采用述评结合的方法对国内外研究成果进行了全面、系统的梳理和归类整合。结果发现，审计质量及其影响因素之间存在因果相关关系，在一定条件下审计质量是多种因素共同作用的结果，而提高审计质量的关键是推行现代风向导向审计。

Reference Review of Factors Affecting the Audit Quality of CPA

In recent years, financial scandals happened one after the other in China and even in the world,which led to an independent audit quality by no means guaranteed. It triggered an unprecedented audit of the credit crisis and moral crisis. Re-activation of the academic research on the quality of the audit and its influencing factors correlated. So far,the theoretical and empirical research has not yet formed a unanimous conclusion. In this paper,the research results at domestic and abroad engaged in a more com...