影响审计质量的关键因素研究  

Research on the Key Factors to the Influence on Audit Quality

作　　者：徐芬[1] 江小国[2] 

机构地区：[1]马鞍山职业技术学院经济管理系,安徽马鞍山243031 [2]安徽工业大学商学院,安徽马鞍山243002

出　　处：《安徽工业大学学报（社会科学版）》2015年第1期45-46,共2页Journal of Anhui University of Technology：Social Sciences

基　　金：安徽省哲学社会科学规划重点专项研究课题(AHSKHQ2014D001);安徽省省级人文社会科学研究重点课题(SK2014A186)

摘　　要：我国政府审计中由于审计机关工作独立性不强和审计机关承担的审计风险过小等因素,导致审计机关对审计法和各项审计制度贯彻执行有疏漏,政府审计真实性差和审计处理处罚执行率低。要切实提高审计质量,需要完善审计法规和审计制度,加强对各项审计法规的执行,提高审计工作的透明度。The less independence of audit institutions and the less audit risk undertaken by audit institutions in the gov- ernment audit of China lead to the existed oversight in the implementation of Audit Law and the related rules and regula- tions, the less reliable authenticity to the government audit, and the lower efficiency in the execution of audit treatment and punishment. And it is necessary to make improvement on the audit laws and rules as well as the audit systems, enforce the execution of audit rules and regulations, and make the audit work more open to the public for the practically enhance of au- dit quality.

关 键 词：审计机关 独立性 审计风险 审计质量 

分 类 号：F239.44[经济管理—会计学]