提高注册会计师审计质量刍议

由于审计质量是衡量审计人员在审计工作中执行审计准则状况的量度,因而良好的审计质量就成为推动我国经济发展,保障经济秩序有条不紊的重要手段。分析了影响注册会计师审计质量的主要因素,对如何提高审计质量提出了若干相应对策。

On improving certified public accounts＇ quality of auditingLiu Shurong, college of accounting, Chongqing Technology and Business UniVersity, Chongqing, 400067Abstract：The auditing quality is the standards of judging auditors＇ behavior of carrying our the auditing rules in their auditing work, so good quality of accounting is the major tool of promoting the development of our national economy and ensuring the good order of economy. After analyzing the main factor of affecting the auditing quality of certified public accountant, put forward several corresponding countermeasures about how to improve the auditing quality.