审计质量影响因素及其改善分析

Analysis of the impact factor and its improvement in the audit quality

进入21世纪,我国注册会计师行业在取得快速发展与长足进步的同时也暴露出了一系列严重的问题。在处于转轨经济时期的资本市场上,上市公司频频发生会计舞弊事件。注册会计师的独立性、审计质量受到理论界、实务界和广大投资者广泛的关注。然而,国内对于上市公司审计质量的研究还比较少,因此,对审计质量的衡量和影响因素的研究是十分有价值的。

The 21st century,China＇s industry at a rapid development and considerable progress has also revealed a serious problem.The transition economies in the capital market,the frequency of accounting frauds.Public accountants audit quality of the independence and by practice and theory,and the investors widespread concern.However,domestic for a listed company audit quality of research is still comparatively little,therefore,the quality of auditing the measure and influence is very valuable.