论审计质量衡量标准体系的构建

On Building up the Standard System of Quality Appraising Auditing

要有效解决审计质量及其控制问题首先必须解决审计质量衡量标准的建立问题。本文首先从语义和分析方法这两个方面提出观点，作为分析审计质量衡量标准的前提,并从“标准”这一概念的一般特征作为分析的逻辑起点，推导出审计质量衡量标准的构筑基础,在此基础上试图建立一个互动的、相对完整的审计质量衡量标准体系。该体系由以下四个基础因子组成:审计目标、社会期望、职业标准和法规制度。分析该系统中各因子的特征及其相互关系是本文的重点所在。

s: To Tesolve effectively the problem of Auditing quality and its control, We must firstly resolve the problem of building up the standards for appraising quality in auditing. This article first refer to our opinion based on the two aspects of semantics and methodology, and take it as the premise for analyzing the standard for appraising quality in auditing. We take general character for the concept of standard as our logical drive for analyzing, deduce the basis for buildin up the standard system of quality appraising the basis for building up the standard system of quality appraising in auditing. Based on it, we try to build up a dynamic and relatively complete standard system of quality appraising in auditing. this system concludes four monotypes as follows: auditin object; society expectation; professional standard; rules and regulations. This article focuses on analyzing the character of these monotypes and their relationships.