| 会计师事务所审计质量的综合治理 |
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| 引用本文： | 刘华. 会计师事务所审计质量的综合治理[J]. 上海市经济管理干部学院学报, 2006, 4(6): 47-50 |
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| 作者姓名： | 刘华 |
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| 作者单位： | 上海财经大学,上海,200433 |
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| 摘 要： | 为提高我国会计师事务所的审计质量，急需采取五大综合治理措施，即对审计委托人和付费方式进行变革；强化审计责任特别是会计责任；充分利用保险功能；充分发挥各种审计手段的协同效应：坚守职业道德底线。
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| 关 键 词： | 会计师事务所 审计 质量 治理 |
| 文章编号： | 1672-3988（2006）06-0047-04 |
| 收稿时间： | 2005-09-26 |
| 修稿时间： | 2005-09-26 |
Comprehensive governmental actions of CPA firm''''s audit quality |
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| Liu hua. Comprehensive governmental actions of CPA firm''''s audit quality[J]. Journal of Shanghai Economic Management College, 2006, 4(6): 47-50 |
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| Authors: | Liu hua |
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| Abstract: | In order to raise CPA firm's audit quality, we need some governmental actions, such as: change audit entrusting and payment method, strengthen audit responsibility especially the accounting responsibility, fully utilize insurance functions, give a fully play with coordination effects of audit methodology, and stick to professional ethics. |
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| Keywords: | CPA firm audit quality governmental actions |
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