社会审计组织的审计风险与审计质量

Auditing risks and auditing quality confroted by auditing organizations

审计报告直接影响着投资行为 ,质量低劣的审计报告可能给投资者带来巨大损失并最终使审计组织自身处于危险之中 ,为避免可能的审计风险 ,社会审计组织应采用更有效的方法控制审计质量。

The auditing report directly influences investors' behavior.However,many evidences show that there often exist some poor auditing reports that incur investors' big loss and at last result in the social auditing organization itself being in trouble.To avoid the risk from the poor auditing report,it is indispensable to adopt more effective methods to control auditing quality.