审计质量的制度安排

System Arrangement of Auditing Quality

建立民事赔偿制度、加强诚信建设、进行监管的正确定位以及改变审计收费制度的路径依赖将是提高审计质量的必由之路。

The only way out is to establish civil compensation system, to enhance the construction of fidelity and credit, to rationalize the appropriate supervision orientation and path - dependence on auditing charge system.