| 提高我国审计质量的原因分析及改进措施 |
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| 引用本文： | 徐春华,常成,陈兴华.提高我国审计质量的原因分析及改进措施[J].新疆职业大学学报,2009,17(4):38-41. |
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| 作者姓名： | 徐春华 常成 陈兴华 |
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| 作者单位： | 石河子大学,经济贸易学院,新疆,石河子,832003 |
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| 摘 要： | 审计质量的优劣直接关系到一个国家证券市场和审计市场乃至公司内部治理的良性发展。同时，审计质量的高低也反映审计师是否能够有效地降低由于公司内部人与中小投资者之间“信息不对称”所产生的委托代理成本，从而起到有效保护投资者利益的作用。通过对注册会计师审计质量的影响因素进行深入研究，试图在此基础上提出改善我国审计服务质量的有效措施。
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| 关 键 词： | 审计质量 原因分析 改进措施 |
Analysis and Improving Measures of Enhancing the Audit Quality of Our Country |
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| XU Chun-hua,CHANG Cheng,CHENG Zing-hua.Analysis and Improving Measures of Enhancing the Audit Quality of Our Country[J].Journal of Xinjiang Vocational University,2009,17(4):38-41. |
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| Authors: | XU Chun-hua CHANG Cheng CHENG Zing-hua |
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| Institution: | XU chun-hua,CHANG cheng,CHENG xing-hua (College of Economy and Commerce, Shi Hezi Vniversity, Shi Hezi, Xinjiang 832003, China) |
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| Abstract: | Audit quality will directly affect the development of capital and audit market and it also influences the firm governance. The higher audit quality is, the better auditors will lower the agency cost caused by information asymmetry between inside managers and outside investors. This paper is aimed to find out the effective solutions on improving audit quality by analyzing factors involved in audit quality. |
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| Keywords: | audit quality reason analysis improving solutions |
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