审计质量的制度安排

System Arrangement of Auditing Quality

由于信息的不对称,单纯的市场机制不能自动带来高质量的审计,这就需要健全的制度安排。加强诚信建设,完善民事赔偿制度,进行监管的改革将是提高审计质量的必由之路。

Because of asymmetric information, auditing quality cannot be enhanced through market mechanism, and then a series of system arrangement is needed. The only way to improve auditing quality is to enhance the fidelity and credit construction, consummate the civil compensation system and to reform the supervision system.