摘要
审计质量的高低一直是人们关注的焦点。审计也是经济市场需求的一部分,客户对市场的要求越高,产品的质量就越好。审计为了满足日益增加的客户的需要,会自发提升审计质量,反之亦然。
The level of audit quality has been the focus of attention. Auditing is also part of the economic needs of the market. The higher the customers' market requirement is, the better the quality of the product will be. Auditing will enhance its own quality spontaneously to meet the growing needs of customers, and vice versa.
出处
《海南广播电视大学学报》
2012年第2期61-65,共5页
Journal of Hainan Radio & TV University
基金
河南省审计厅项目"独立审计失灵及对策研究"(编号:2009C35)
关键词
审计市场
审计需求
审计质量
Market of auditing
Requirements of auditing
Quality of auditing