对独立审计质量的思考

Thinking on the Quality of Independent Auditing

当前,我国独立审计行业危机四伏,执业质量倍受社会各界的质疑.本文拟从审计目标、审计风险、质量控制、职业道德等方面阐述如何改善民间审计行业的现状提高审计质量,适应我国加入世贸组织的发展步伐.

Nowadays the profession of certified public accountant in China is in crisis. All society is suspecting its quality. This paper analyses the reason why auditing quality is down and sets forth how to improve it from auditing objective, quality control and professional ethics etc, which make CPA adapt to the development of China, especially after China have been a member of WTO.