对独立审计信用问题的几点认识

Thoughts on Independent Audit Credit

笔者认为审计信用是他人对审计人员和审计工作的信赖,审计信用的本质是审计质量。本文在分析审计信用危机产生的原因基础上,从提高审计质量和改善审计环境两个方面论述了提高审计信用的对策。

The audit credit is the trust to the au ditors and auditing.The nature of th e audit credit is the quali-ty.Based on the analysis of reasons o f audit credit crisis,this paper dis cusses countermeasures of promotin g the au-dit credit from aspects of raising th e audit quality and improving the aud it environment.