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| 摘要: |
| 审计的供给方是独立审计人员,需求方是委托者及相关利益集团,双方围绕被审查会计资料及财务报表的真实公允问题寻求供求均衡.从这一意义上说,审计理论的发展和审计实践的丰富过程,实际上是审计供求双方的矛盾冲突和不断寻求均衡的过程,在这一过程中,审计质量至关重要. |
| 关键词: 独立审计 审计质量 审计需求 审计供给 |
| DOI： |
| 分类号:F239 |
| 基金项目: |
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| Discussion on the raising of audit quality |
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CHEN Na ZHANG Shu-hui
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| Abstract: |
| The supply side of audit is independent audit worker and demand side is trust agency and the two sides seek balance around audit accounting materials needed and financial statements. Based on this, the development of audit theory and enriching process of |
| Key words: independent audit,audit quality,audit demand,audit supply |
