摘要
审计质量的高低决定着审计行业的发展前景,同时也影响着社会公众对审计的认可程度,本文以A会计师事务所为研究对象,发现其在审计质量控制中存在的问题,并提出相应的解决措施。希望对我国会计师事务所行业的发展有所帮助。
The level of audit quality determines the development prospects of the audit industry,and it also affects the degree of public acceptance of auditing.This paper takes A Accounting Firm as the research object,finds problems in its audit quality control,and proposes corresponding solution,to help the development of China's accounting firm industry.
作者
杨朋伟
YANG Peng-wei(School of Accounting,Zhengzhou Shengda University of Economic,Business&Management,Xinzheng 451191,China)
出处
《价值工程》
2020年第4期61-62,共2页
Value Engineering