摘要
审计质量是近年国内外引人瞩目的研究领域。本文系统回顾了有关审计质量影响因素的研究现状与发展动态,从事务所规模、审计任期、行业专长、法律责任、公司治理等方面进行了梳理和综述,对该领域的未来研究热点进行了展望,为进一步研究审计质量提供一些思路。
Audit quality is an eye-catching research field at home and abroad in recent years. In this paper, it systematically reviews the status and development trends of the factors which influence audit quality, carding and summarizing mainly in the firm size, audit tenure, industry specialization, legal liability, corporate governance and so on. In the end, it offers a prospects of the hot spot area of future research, providing some ideas for further study of audit quality.
出处
《财会通讯（下）》
2010年第7期100-103,共4页
Communication of Finance and Accounting
关键词
独立审计
审计质量
影响因素
Independent audit Audit quality Influence factor
