独立审计质量的影响因素——一个文献综述

Abstract

本文认为从审计质量的定义来看，审计师自身、客户、双方关系以及审计所处外部环境都可能对审计质量产生影响。国内外学者已经从不同角度对相关因素与审计质量之间的关系进行了研究，然而由于审计质量度量的困难以及审计所处环境的复杂性等原因，对于相关因素与审计质量的关系，尚存在许多未知或不确定之处。今后应立足于相关的制度背景，从上述审计师自身、客户、双方关系及外部环境四个方面出发，更系统地考察相关因素对审计质量的影响。

According to the definition of audit quality，auditor's and client's characteristics，the relationship between auditor and client，and other auditing circumstances could affect audit quality. Scholars have investigated the association between related factors and audit quality and especially the relationship between auditor identity and audit quality. Duc to the difficulties in measurement of audit quality and the complexity of auditing circumstances, there may still be many fundamental and important factors that could affect audit quality. For future research, we suggest that academic researches consider institutional circumstances and then jointly investigate all factors' effects on audit quality in a more systematic manner.