摘要
从注册会计师审计的产生说明审计质量对会计信息质量的影响,并对注册会计师审计的现状进行了经济分析,提出应从完善《注册会计师法》和注册会计师职业规范体系两方面来规范注册会计师审计,提高审计质量以控制会计信息质量。
Use the emerges of registration accountant audit to illustrate the quality of auditing.Auditing has an effect on the quality of accounting information.And,analysed the present of registered accountant auditing economically.Improve the auditing quality in order to control the quality of accounting information.Then,raised two aspects of regulations on auditing to normalize registered accountant auditing.They are consummate 《Laws of Register Accountant》 and register the standard system of accounting occupation.
出处
《华北水利水电学院学报（社会科学版）》
2004年第2期29-31,共3页
Journal of North China Institute of Water Conservancy and Hydroelectric Power(Social Sciences Edition)
