优化独立审计市场 提高审计质量

Optimizing Independent Auditing Market and Upgrading Auditing Quality

独立审计市场与审计质量存在着一定的相关性。本文从独立审计市场进行分析,结果表明我国目前的独立审计市场有效需求不足,市场过度竞争,这是导致审计独立性缺失的重要原因,针对这种现状,提出了培育寡占的市场结构、限制非审计业务的开展以及实行审计轮换制度等完善独立审计市场的有益措施。

Independent auditing market is related to auditing quality.This essaymakes an analysis into the independent auditing market and the results show that the effective demand in China's independent auditing market is insufficient and there is excessive competition in the market.It is the main reason for the lack of auditing independence.This essay puts forward some beneficial measures to perfect independent auditing market such as creating an oligopolistic market structure,limiting the development of non-auditing business and implementing the audit rotate system.