审计冲突对审计质量的影响及其治理

The Effect of Audit Conflict on Auditing Quality

随着公司会计信息造假的不断曝光,注册会计师行业的审计质量再次受到严重的质疑。有三种具体的审计冲突严重影响我国的审计质量,应针对具体的问题采取相应的改进策略。

Accountability of Chinese accounting industry is under severe attack by numerous media exposures on accounting scandals of some public companies,and consequently,the quality of auditing is questioned. Reasons behind are analyzed in terms of auditing conflicts,and the ideas for further improvements are put forward.