法律风险对会计师事务所审计质量的影响探析

Exploring the Impact of Legal Risk on Audit Quality of Accounting Firms

影响审计质量的因素较多,会计师事务所作为审计产业链的一个审计主体,承担着部分审计工作业务,其审计质量也备受关注。会计师事务所与被审计单位之间存在着一定的利益关系,防范法律风险对其审计质量的影响重大。在阐述法律风险与会计师事务所审计质量的关系及法律风险对审计质量影响的基础上,提出会计师事务所要最大限度地减轻法律风险对审计质量产生的不利影响,不断提高审计质量,以促进我国审计事业的健康发展。

There are considerable factors affecting audit quality,and accounting firms,as an audit subject of the audit industry chain,undertake part of the audit work business,and their audit quality also attracts attention.There is a certain interest relationship between the accounting firm and the audited unit,and the prevention of legal risk has a significant impact on its audit quality.On the basis of elaborating the relationship between legal risk and audit quality of accounting firms and the impact of legal risk on audit quality,it was proposed that accounting firms should minimize the negative impact of legal risk on audit quality and continuously improve audit quality in order to promote the healthy development of China’s audit business.