摘要
审计质量高低对会计师事务所的生存与发展是至关重要的。但审计实务过程是有限透明的,这使得人们在评价审计质量时面临困难。而审计师直接负责审计工作,其所作所为对审计质量有着重要的影响。因此,许多学者将提高审计质量的研究焦点落在了审计师这一行为主体上。已有大量研究表明,审计师们存在着某些行为可直接或间接影响和降低审计质量。本文对国外降低审计质量行为的相关研究进行综述,并对未来研究方向提出建议。
Audit quality is crucial for audit firms surviving and development.However,the audit process in practice is not observed by the public,so it is difficult to assess audit quality.Actually it is auditor who engages in audit assignment and auditor＇s behavior has an important effect on audit quality.Therefore,many researchers focus on the auditor who performs audit work to improve audit quality.A lot of literatures have reported some auditor＇s actions reduced audit quality directly or indirectly.This paper reviews empirical research abroad on reduced audit quality behaviors and suggests for future studies.
出处
《南京社会科学》
CSSCI
北大核心
2010年第11期64-69,共6页
Nanjing Journal of Social Sciences
基金
国家社科基金项目“双组织承诺及其前因后果”(07CSH027)的阶段性研究成果
作者简介
博士生、南京审计学院讲师
副院长、教授
