摘要
随着以安然泄通为代表的国内外一系列的财务造假舞弊案的曝光，注册会计师的审计质量成为社会各界关注的焦点，国内外的许多学者从不同角度对审计质量的影响因素进行了研究。本文从事务所规模角度出发，回顾了西方相关研究文献，并封国内相关研究状况和结果作了初步总结。最後提出了研究方向和建议。
With a series of false financial fraud exposure at home and abroad such as the representative of the Enron/WorldCom, the certified public accountant＇s audit quality has become the focus of all sectors of the community. At home and abroad, many scholars studied the factors of audit quality from different angles. This paper, from the perspective of the audit size, first, reviewed the study of Western literature; and then, gave a simple summarization of related domestic research results and the situation; finally, presented the field that could continue to study and recommendations.
