论审计质量分层与管理

Statement on the Levels of Audit Quality

本文首先对审计质量及其层次进行了探讨 ,并将审计质量分为 :公众理想层、职业界预期层和实际执业层等三个层次。然后 ,在此基础上分别分析了我国职业界与实务界存在的问题。

There is agency problem with the severance of ownership and control rights to the business entity.An efficient system is designed to verify financial statements of business enterprises by independent accountants,for the purpose of decreasing influence agency problem on security market.Audit quality is important to the arrangement.First,this paper discusses audit quality and classes it into three levels:public expected,professional expected,reality;second,The author further analyses the problem of our professional and practice.