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A Research on the Innovation of Supervision System of Audit Quality

机译:审计质量监督体系创新研究

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摘要

Based on analyzing the cause of low audit quality, we point out there are fire key factors influencing audit quality in China, and audit quality can be improved by innovating its supervision system. We further give some suggestions on the innovation of the supervision system of audit quality, among which we focus on how to elaborate the links of audit quality supervision and establish the Shareholders' Board of Audit Supervision to normalize the choice of CPAs.
机译:在分析审计质量低下的原因的基础上,指出我国存在影响审计质量的关键因素,创新监督制度可以提高审计质量。我们还对审计质量监督制度的创新提出了一些建议,其中重点在于如何完善审计质量监督的联系,建立股东审计监督委员会,以规范注册会计师的选择。

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