关于审计准则中审计质量的思考

Reflections on Audit Quality in Auditing Standards

目前，审计在市场经济中发挥着越来越重要的作用，提高审计质量，增强审计信息的可靠性，对于降低投资者的决策风险，实现资源的有效配置，推动经济的健康发展具有重要作用。本文主要就审计质量的涵义及影响因素进行分析，进而分析我国目前的审计工作存在的问题，找到提高审计质量的解决方案，为审计事业发展提供思路。

At present, the audit plays an increasingly important role in the market economy, improve the quality of the audit and enhance the reliability of the audit information. It is important to reduce the risk of investors＂ decision-making, realize the effective allocation of resources and promote the healthy development of the economy, effect. This paper mainly analyzes the meaning and influencing factors of audit quality, analyzes the existing problems of audit work in our country, finds a solution to improve the quality of audit, and provides ideas for the development of audit,