审计质量的形成机制:理论分析和研究展望

The Forming Mechanism of Audit Quality:Theory Analysis and Research Prospect

本文分别从审计供给、审计需求以及制度环境等方面探讨了审计质量的影响因素,并对相关文献进行回顾,分析了造成国内外研究结论不同的原因,对审计质量及其影响因素的研究进行了展望。

This paper analyzes the audit quality forming mechanism under the framework of supply and demand theory.It discusses the determinants from the perspectives of audit supply,audit demand and institutional environment.It also reviews literatures related to the topic and analyses the reasons about different conclusions between foreign research and domestic research.At last,it prospects the audit quality and its influence factors.