【摘要】 从业人员数量及其分工与协作,客户数量与诉讼风险,行业专门化与规模经济,业务多元化与范围经济,学习曲线效应、知识溢出效应与知识经济审计,公司治理结构和审计委员会,路径依赖效应等是提升或降低审计质量的形成机理。利用这些机理,实施科学治理和独立有效审计,保持合理的审计组织规模和审计人员任期,加强审计人员队伍建设和业务建设,形成核心竞争力,是提升工程预决算内部审计质量的重要措施。更多还原

【Abstract】 Audit quality can be increased or decreased by a series of mechanisms,such as the number of employees in the department and their division of labor and cooperation,the number of customers and the risk of litigation,industrial specialization and economies of scale,business diversification and economies of scope,learning curve effects,knowledge spillover effects and audit of knowledge-based economy,the structure of corporate governance and audit committee,and path dependence effect.To make use of these mechanisms,the effective measure of improving the quality of internal audit in budget and final accounts of projects is to implement scientific governance and effective independent audit,to maintain a reasonable scale in audit organization and the term of auditors,to cultivate an excellent auditor team and develop their professionalism,and to form the core competitiveness.更多还原