审计质量的影响因素研究摘要随着现代经济社会对审计意见的依赖程度和审计意见的影响范围的不断扩大，以及近年来国内外会计造假丑闻的不断涌现，审计质量问题越来越受到社会各界的广泛关注，注册会计师面临诚信和发展的危机。本文针对上述情况,对影响审计质量的因素做了系统研究。首先对审计质量的概念作了归纳，指出审计质量是审计人员遵循审计准则的优劣程度，即审计结果达到审计目的的有效程度，同时阐述了正确认识审计质量的意义。然后从审计主体、审计客体和审计环境三个方面全面的分析了影响审计质量的因素，并认为审计主体对审计质量起着更为重要的作用。最后有针对性的提出了加强审计质量控制的相应措施。研究发现审计质量是可控的。只有正确认识加强审计质量控制的重要性，实行质量控制，才能使审计工作真正达到规定的质量水平。关键词：审计质量；注册会计师；影响因素；控制TheInfluenceFactorsofAuditQualityABSTRACTWithmodernsocialandeconomicdependenceonauditingopinionsandauditingopinionsexpandingareaofinfluenceathomeandabroadinrecentyears,andtheemergenceofaccountingfraudscandal,auditqualityproblemmoreandmoreattentionbyallcirclesofthesociety,thecertifiedpublicaccountantfacingthecrisisofcredibilityanddevelopment.Aimingatthecondition,thefactorsaffectingtheauditqualitymakesasystemresearch.Firsttheconceptofqualityofauditissummarized,andpointsoutthattheauditqualityisauditorsfollowauditingstandards,namelythebadorgooddegreeofauditresultstoauditpurposes,andexpoundshoweffectivethesignificanceofcorrectunderstandingofauditquality.Thenfromauditingsubject,objectandauditenvironmentauditthethreeaspectsanalyzedtheinfluencefactorsofauditquality,andthinkofauditqualityauditmainbodyplaysamoreimportantrole.Finallytargetedproposesstrengtheningauditqualitycontrolmeasures.Researchfoundthatauditqualityiscontrolled.Onlythecorrectunderstandingoftheimportanceofstrengtheningtheauditqualitycontrol,aqualitycontrol,tomakeauditworkreallyreachesthequalitylevel.Keywords：Auditquality;CertificatePublicAccountant(CPA);Influencefactors;control目录一、审计质量的概述.....................................................................1（一）审计质量的概念..............................................................................................................................1（二）研究审计质量的意义......................................................................................................................1二、影响审计质量的因素.................................................................1（一）审计主体..........................................................................................................................................11.会计师事务所...................................................................................................................................12.注册会计师.......................................................................................................................................2（二）审计客体..........................................................................................................................................31.公司治理结构问题的影响...............................................................................................................32.企业财务状况和内部控制的影响....................................................................................................33.信息的获取与信息不对称..........................................................................................
