电子测试
電子測試
전자측시
Electronic Test
2015年
20期
105-107
,共3页
DeAngelo模型%注册会计师%审计质量
DeAngelo模型%註冊會計師%審計質量
DeAngelo모형%주책회계사%심계질량
DeAngelo model%CPA%Audit quality
审计质量是注册会计师行业的生命力,代表着其权威性和客观公正性,本文以DeAngelo审计模型为基础,分析了影响审计质量的主要因素,结合多个注册会计审计所的基本情况,并借鉴了国内外典型的审计失败案例,分析了我国注册会计行业的整体审计质量,结果显示较低.
審計質量是註冊會計師行業的生命力,代錶著其權威性和客觀公正性,本文以DeAngelo審計模型為基礎,分析瞭影響審計質量的主要因素,結閤多箇註冊會計審計所的基本情況,併藉鑒瞭國內外典型的審計失敗案例,分析瞭我國註冊會計行業的整體審計質量,結果顯示較低.
심계질량시주책회계사행업적생명력,대표착기권위성화객관공정성,본문이DeAngelo심계모형위기출,분석료영향심계질량적주요인소,결합다개주책회계심계소적기본정황,병차감료국내외전형적심계실패안례,분석료아국주책회계행업적정체심계질량,결과현시교저.
Audit Quality is the vitality of CPA,represents its authority and objectivity, thus, this paper is based on the DeAngelo audit model,make a analysis of the main factors which influences the audit quality,and combined with the basic situation of many registered accountant audit firms,and reference to the domestic and foreign typical audit failure case,analyzes the overall audit quality of registered accounting profession, the result showed low.
