【摘要】 近几年来世界范围内财务欺诈案件的频繁发生,与之相关联的审计失败事件,使独立审计人员的诚信受到人们的质疑,与此同时审计质量问题也成为审计理论领域里研究的热点。综观已有的研究成果,人们将影响审计质量的因素归于审计人员的素质、行业自律、政府监管、社会环境等因素。已有的研究成果没有触及到影响独立审计质量的根本因素———制度。根据独立审计的特点,从制度视角对独立审计的现行制度进行分析,以期找出影响我国独立审计质量的制度因素,并对我国独立审计制度的改革与完善提出有益的建议。更多还原

【Abstract】 In recent years,worldwide frequent financial fraud cases and their relative audit events’ failure make(independent) auditors’.Integrity under suspection,at the same time auditing quality has also become a hotspot in the field of audit theories.Making a comprehensive view of the existing researches,people attribute the factors that(affect) auditing quality to the quality of auditors,industrial self-regulation,governmental regulation,social(environment),etc.The research results have not touched the fundamental factors affecting the quality of independent audits——institutions.According to the characters of independent audits,from the perspective of institution,this paper has analyzed the current system of independent audits,with a view to identify the institutional factors that(affect)our independent auditing quality,and provided some useful recommendations for our independent auditing(system’s)reform and improvement.更多还原