独立审计质量的影响因素及其改善

随着国内外财务丑闻案件的陆续披露，独立审计过程和结果的质量问题也越来越受到社会各界的高度关注，成为影响注册会计师行业生存和发展的重要因素。因此，对影响审计质量的诸多因素加以系统分析，积极探索提高审计质量的有效途径和对策，是我国注册会计师审计行业目前面临的重大课题。

Factors influencing independent audit quality and their improvement

With the frequent exposure of financial fraud at home and abroad, the public has paid much attention to the independent audit quality which has become the great factor of the existence and development of CPA profession. So, the important and urgent subject for CPA profession is to analyze the factors infuencing the audit quality and to find efficient ways to improve it.