社会审计文化与审计质量关系的思考

社会审计文化是我国社会审计人员长期审计实践活动形成的经验、知识积累的系统总结.审计文化与审计质量关系的研究,对规范会计师事务所执业行为,提高会计师事务所执业质量,降低审计风险,促使会计师事务所更规范地从事审计业务,完善我国资本市场,恢复目前我国股民对上市公司审计披露信息的信心,具有指导意义.

Thoughts on the Relationship between the Culture of Social Audit and Audit Quality

The culture of social audit is the systemic summarization of experience and knowledge which derived from audit practice actions for a long time of social auditor in our country.Through the research of the relationship between the culture of social audit and audit quality,ways would be found which can be used to instruct the actions of auditing offices,enhance the audit quality and reduce the audit risk,so that auditing offices practice audit operation in a more normative way,make the capital market more perfect,and resume the confidence of stockholders in accounting information disclosed by the company which came into the market.