会计师事务所审计质量影响因素及提升策略研究

Research on the Factors Influencing Audit Quality of Accounting Firms and the Improvement Strategies

本文阐述了目前我国的会计师事务所对审计质量控制的现状,并从外因和内因两方面对影响审计质量的因素进行分析,提出审计质量提升策略,即加强会计师事务所人力资源管理、规范审计监管机制、优化审计收费机制、加强审计程序监督以及加强会计师事务所组织文化建设。

This paper expounds the present situation of audit quality control of accounting firms in China, analyzes the internal and external factors affecting audit quality, and puts forward the improvement strategies, that is, strengthening human resource management of accounting firms, standardizing audit supervision mechanism, optimizing audit charging mechanism,strengthening the supervision of audit procedures and strengthening organizational culture construction of accounting firms.