审计人员素质对审计质量影响的实证研究

Empirical Analysis on the Impact of Audit Staff Quality to Audit Quality

随着经济的不断发展,会计师事务所在经济生活中的作用越来越显著,人们把更多的注意力集中在了审计质量的问题上。近些年来,审计问题事件经常发生,使公众对审计质量产生担忧,对注册会计师"经济监督者"的身份产生质疑,形成了空前的信任危机,严重制约了民间审计的进步。在日趋激烈的国际竞争下,我国民间审计行业只有不断地提高自身的执业水平和审计质量,才能实现可持续的发展。对于提高审计质量这个问题,到目前为止已经有许多专家和学者进行了研究,在借鉴前人研究成果的基础上,重点分析了审计人员素质对审计质量的影响,以期对我国民间审计质量的提高以及注册会计师行业的良性发展有所裨益。

In the background of increasingly fierce international competition , China’ s civil audit industry must continue to improve their own practice standards and audit quality so that they can achieve sustainable develop -ment.There are many experts and scholars who have focused on the improvement of the audit quality on the side of the quality of the audit staff.On the basis of their research , this article focuses on the effect of audit staff quality to audit quality.We look forward to make further improvement of audit quality and make sense to the development of the audit profession through the research.