对提高审计质量的探讨

Discussion on the raising of audit quality

审计的供给方是独立审计人员,需求方是委托者及相关利益集团,双方围绕被审查会计资料及财务报表的真实公允问题寻求供求均衡。从这一意义上说,审计理论的发展和审计实践的丰富过程,实际上是审计供求双方的矛盾冲突和不断寻求均衡的过程,在这一过程中,审计质量至关重要。

The supply side of audit is independent audit worker and demand side is trust agency and the two sides seek balance around audit accounting materials needed and financial statements. Based on this, the development of audit theory and enriching process of audit practice is practically the process for the supply side and demand side to seek balance in contradiction. In the process, audit quality is important.