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.
Abstract
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.
NETL
NSTL
万方数据