| 从独立审计的供需看审计质量 |
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| 引用本文： | 陈娜.从独立审计的供需看审计质量[J].价值工程,2005,24(3):55-57. |
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| 作者姓名： | 陈娜 |
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| 作者单位： | 山东经济学院,济南,250100 |
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| 摘 要： | 独立审计的重要性使得审计质量问题越来越受到人们的关注。目前,我国审计质量低下已影响到了注册会计师职业的发展。本文从独立审计的供给与需求出发,分析了供需情况对审计质量的影响,并就此提出了提高审计质量的建议。
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| 关 键 词： | 独立审计 审计质量 审计需求 审计供给 |
| 文章编号： | 1006-4311(2005)03-0055-03 |
studying Audit quality From the Supply and Demand of Independent Audit |
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| CHEN Na.studying Audit quality From the Supply and Demand of Independent Audit[J].Value Engineering,2005,24(3):55-57. |
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| Authors: | CHEN Na |
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| Abstract: | The importance of independent audit makes the audit quality being paid more and more attention. At the present time, the lower quality of auditing has restrained the development of Certified Public Accountants in our country. This article analyses the effects on audit quality from the supply and demand of independent audit, and raises suggestions on improving audit quality. |
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| Keywords: | Independent audit Audit quality Audit demand Audit supply |
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