审计监管与审计质量

Audit Regulations and Quality

监管者应当重点促进和辅助竞争,通过政策导向来提高信息的透明度以及辅助事务所建立自我质量控制的程序来强化市场的作用,达到提高审计质量的目的。

Supervisors should promote competition and help the audit firms set up self-control programs through correlative regulations to improve the transparency of information and audit quality.