影响审计质量的因素及对策探讨

Factors Affecting Audit Quality and Countermeasures

审计质量的高低,决定了审计的生存和发展,也直接决定审计职能的发挥。本文从独立性受损、审计过程中注册会计师操作层面两个方面的原因来分析影响审计质量的因素及其对策。

The audit quality determines not only the survival and development of audit but also the exertion of the function of audit. This paper analyzes the affecting factors of audit quality and countermeasures in the two aspects of the lack of auditor independence and certified public accountant operation in the auditing process.