我国会计师事务所审计质量控制研究  

Research on Quality Control over Auditing of Accounting Firms in China

作　　者：张海梅[1] 

机构地区：[1]南通市广播电视大学,江苏南通226000

出　　处：《南京财经大学学报》2009年第2期60-63,共4页Journal of Nanjing University of Finance and Economics

摘　　要：随着国内外舞弊案件的不断曝光和披露,会计师事务所的审计质量问题越来越受到社会各界的广泛关注,也成为影响注册会计师行业生存与发展的重要因素。因此,对影响审计质量的诸多因素加以系统分析,积极探索提高审计质量的有效途径,是我国注册会计师行业目前面临的重大课题。Along with incessant exposures and disclosures of cases of frauds both at home and abroad, quality control over auditing of accounting firms has been gaining more and more concern from all sectors of the society, and has become an important factor affecting the survival and development of the registered accounting industry. Therefore, it is one of the top tasks facing the registered accounting industry in China to systematically analyze the factors affecting quality of auditing and actively explore effective ways to improve it.

关 键 词：会计师事务所 审计质量 质量控制 

分 类 号：F239.43[经济管理—会计学]