关于审计质量衡量指标的文献综述

Literature Review on Measuring Audit Quality Indicators

实证论文当中有不少审计质量方面的文献,因此有必要以审计质量的衡量标准为线索,按照衡量标准对有关审计质量的文献逐一梳理。在对审计质量的衡量标准进行评价的基础上,提出关于审计质量的最新衡量指标,可以为未来审计质量研究指引方向。

There are a lot of literatures on audit quality, which are needed to be sorted and discussed one by one according to the measurement standards. This paper mainly discusses the literature on audit quality research in empirical papers. Based on the measurement quality of auditing standards, this paper proposes the latest measurement indicators and framework for audit quality, and points out future research areas on audit quality.