审计质量与制度安排

Quality and Institutions of Auditing

以信息经济学的理论作为分析基础,从概念与理论框架分析入手,论述了低质量审计信息产生的制度原因,并以银广厦事件为例进行了实证分析,阐明了制度安排对审计质量的影响,最后提出应对措施。

With informatic economics as the basis, the analysis of concept and theoretic framework as the starting point, this paper explores the institutional causes of low-quality auditing information, makes a positive analysis of the Yinguangxia case, and exponds the influence of institutional arrangement on the quality of auditing, and finally proposes some countermeasures.