论审计质量的控制

Comments on Control of Audit Quality

随着市场经济和证券市场的进一步深入发展,社会各界,包括投资者和公司管理人员对会计信息质量的要求与日俱增。为解决会计信息失真问题,努力完善会计准则和提高会计人员素质是根本,同时加强审计力度,严把审计质量关,亦是不可或缺的一个手段。本文从审计环境、审计人员和审计过程三个方面的控制分析了如何进行有效的审计质量控制。

With the further development of market economy and security market,all circles of the world,including the investors and the managers of company,have steadily increased demand of accounting information quality.The basic way to get rid of the distortion of accounting information is to consummate accounting standard and to improve the quality of accountants.Meanwhile,strengthening the audit and checking on the audit quality are also indispensable measures.This thesis describes how to make effective control on audit quality through three aspects:control of audit environment ,control of auditors and control of audit process.