| 论财务报表、会计信息质量与审计质量的关系 |
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| 引用本文： | 王志伟.论财务报表、会计信息质量与审计质量的关系[J].山西科技,2012(4):48-49,51. |
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| 作者姓名： | 王志伟 |
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| 作者单位： | 山西漳泽电力股份有限公司蒲洲发电分公司,山西蒲州,044500 |
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| 摘 要： | 近年来,我国证券市场正在不断完善财务信息披露制度。结合工作实际,通过分析上市公司财务报表、会计信息质量与审计质量之间的两两关系,阐述了三者之间如何相互作用、有机结合及统一。
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| 关 键 词： | 财务报表 会计信息质量 审计质量 |
Relationship between Financial Statements, Quality of Accounting Information and Quality of Audit |
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| WANG Zhiwei.Relationship between Financial Statements, Quality of Accounting Information and Quality of Audit[J].Shanxi Science and Technology,2012(4):48-49,51. |
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| Authors: | WANG Zhiwei |
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| Institution: | WANG Zhiwei |
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| Abstract: | In recent years, the securities market of China is constantly improving the financial information disclosure system. Based on actual experience, and after analyzing the relationship between the financial statements, quality of accounting information and quality of audit of listed companies, the paper explains their interaction, organic integration and unity. |
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| Keywords: | financial statements quality of accounting information audit quality |
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