浅析审计质量控制

随着市场经济和证券市场的进一步深入发展,社会各界,包括投资者和公司管理人员对会计信息质量的要求与日俱增。为解决会计信息失真问题,努力完善会计准则和提高会计人员素质是根本,同时加强审计力度,严把审计质量关,亦是不可或缺的一个手段。从审计质量的内涵及其重要性出发,分析影响审计质量的因素,分别从宏观和微观两个方面分析了如何进行有效的审计质量控制并构建了审计质量的控制体系。

Analysis of audit quality control

With the further development of market economy and stock market, requirement of accountancy information quality from all aspects from the society, including investors and corporation administration staff, has been significantly increased. To solve the problem of accountancy information distortion, we should start from making efforts to enhance the accountancy principle and improve the quality of accountants, while it is also necessary to emphasize audit and control of its quality. This article analysis of factors affecting the quality of the audit from the connotation and importance of audit quality,and construct the audit quality control system. This article analyzes the way to effectively control the quality of audit from both macro and micro.