会计师事务所审计质量影响因素分析及对策研究  

Analysis of Factors Influencing Audit Quality of Accounting Firms and Research on Countermeasures

作　　者：骆超 宋芬芳 LUO Chao;SONG Fenfang(Hunan Mileage Co.,Ltd.Certified Public Accountants,410000,Changsha,Hunan,China;The First Affiliated Hospital of Shaoyang University,422000,Shaoyang,Hunan,China)

机构地区：[1]湖南里程有限责任会计师事务所,湖南长沙410000 [2]邵阳学院附属第一医院,湖南邵阳422000

出　　处：《特区经济》2024年第12期99-104,共6页Special Zone Economy

摘　　要：本文探讨了会计师事务所从业人员能力、事务所声誉、审计收费、审计独立性、审计任期和审计成功率等因素,对审计质量的影响程度和机制,并从提升人员素质、建立健全监督机制、加强信息化建设等方面,提出了提高会计师事务所审计质量的治理对策。This article explores the factors such as the abilities of accounting firm practitioners,firm reputation,audit fees,audit independence,audit tenure,and audit success rate,and their impact on audit quality and mechanisms;Governance measures have been proposed to improve the audit quality of accounting firms,including enhancing personnel quality,establishing sound supervision mechanisms,and strengthening information technology construction.

关 键 词：会计师事务所 审计质量 影响因素 治理对策 

分 类 号：F233[经济管理—会计学]