审计质量低劣的原因及对策研究

Reasons for and Countermeasures of Inferior Auditing Quality

目前国内外大量审计丑闻表明审计质量低劣已经成为一个国际问题。利用经济学的“逆向选择”和“道德风险”理论能够更加深刻的分析其问题产生的内在制度原因。并从政府和行业两个方面加强监督管理,强化注册会计师的民事责任。

Nowadays, inferior quality of auditing revealed by a large number of auditing scandals all over the word has become an international problem. Based on the theories of ＂adverse selection＂ and ＂moral hazard＂ in economics, the internal reasons for this problem are analyzed profoundly. Moreover, supervision and management should be enforced from both government and industry aspects; meanwhile, civil liability of the chartered accountant should be intensified.