摘 要:近年来，经济舞弊案件的频繁爆发，让注册会计师的审计质量成为社会各界的关注重点，人们对注册会计师和事务所的执业能力、社会信誉产生质疑，提高审计质量、重塑社会公信成为当务之急。提高审计质量的前提是明确影响审计质量的因素，为此，本文将对影响审计质量的主要因素进行分析，并联系当前国情，对改善审计质量提出具体意见。
本文共分为五个章节。第一章“绪论”，主要介绍了本文的写作背景，国内外在审计质量方向的研究现状以及本文的结构框架。第二章“审计质量概述”，本章介绍了审计质量的概念和评价标准，说明提高审计质量的重要意义。第三章“影响审计质量的因素分析”，本章将影响审计质量的重要因素进行分类研究，分别探讨了与注册会计师、会计师事务所、被审计单位相关的因素以及其他因素对审计质量的影响。第四章“改善审计质量的对策”，本章结合我国当前现状，有针对性的提出几点改善审计质量的具体建议。第五章“结论”，文章最后总结全文，指出研究中的不足之处。
关键词：审计质量；注册会计师；独立性；专业胜任能力
ABSTRACT:In recent years, there are a lot of fraudulent financial reports in our country, which let the CPA audit quality becomes the focus of the community. People question the professional ability and social credibility of CPA. Improving the quality of audit and reshaping the social public trust become a pressing matter of the moment. To improve the audit quality,we must know the factors of audit quality first.So this paper will analyze the main influencing factors of audit quality.Combining with the current situation in China, I will put forward some concrete opinions to improve the audit quality.
This paper is divided into five parts.The first chapter is introduction,which introduces the background, relevant document survey and the structure of this dissertation.The second part is the introduction of audit quality. It introduces the concept and the standard of audit quality,and explain the significance of improving audit quality.In the third chapter,I will categorize the important factors that affect audit quality and introduce some important factors which related to CPA, accounting firms and audit client.In the forth chapter,I will put forward several suggestions to improve the audit quality combined with China's current situation.The last chapter is conclusion.In this part I conclude the research significance and disadvantages.
Keywords: Audit Quality; CPA; Independence; Professional Competence
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