浅谈会计师事务所审计质量控制

On the audit quality control of accounting firms

会计师事务所是被审计单位和社会公众之间的沟通桥梁。其凭借专业知识,出具真实有效的审计报告,对信息使用者具有重要作用。然而,目前会计师事务所的审计质量控制还存在很多问题,如行业竞争、审计质量监管等。文章分析了影响会计师事务所审计质量的因素,提出了提高会计师事务所审计质量的措施。

Accounting firms serve as a bridge of communication between the audited units and the public.With their professional knowledge,accounting firms plays an important role for information users to issue real and effective audit reports.However,there are still many problems in the audit quality control of accounting firms,such as industry competition,audit quality supervision,etc.This paper analyzes the factors affecting the audit quality of accounting firms and proposes measures to improve the audit quality of accounting firms.