即会计师事务所行业专长是影响审计质量的一个重要因素。
So the industry expertise of accounting firm is an important factor which affects the audit quality.
并依据可控性原理，确定审计质量评价内容是影响审计质量的可控性因素。
According to the controllable theory, the controllable factors which influence the audit quality are the content of audit quality appraisal.
此外，影响审计质量的一个突出问题是事务所领导及审计人员质量意识淡薄。
How to build up the awareness of quality for all auditors so that to improve overall audit quality?
审计判断是影响审计质量的关键因素之一，近年来，这一问题正在引起我国审计职业界和审计理论界的重视。
Auditing judgment is one of the key factors affecting the auditing quality. In recent years, this question has drawn the attention of professional auditing field and auditing theory field.
深入分析影响审计质量产生问题的原因，采取切实措施，真正发挥审计监督的应有作用，不断提高审计质量。
Depth analysis of cause in audit quality is necessary and effective measures must be taken to truly play the role of audit supervision in order to continuously improve the audit quality.
专业胜任能力是影响审计质量高低的主要因素之一，审计师要提供高质量的专业服务，必须具有较强的专业胜任能力。
Professional competence is one of the main factors that affect the level of audit quality. Auditors must have a strong professional competence to provide high quality professional services.
审计收费作为客户与注册会计师之间的重要的经济联系，是影响审计质量的重要因素之一，已逐渐成为审计研究的重要对象。
As the important economic relationship with customer and CPA, audit fee has became one of the great causes that influence audit quantity and the object of audit research.
目的研究审计质量对上市公司进行利润操纵的影响。
Aim To discuss the effect of audit quality on earnings management (em) in listed companies.
审计独立性对会计信息质量的影响间接却又十分重要。
Auditing independence has an indirect and important effect on accounting information quality.
这些都有可能降低审计质量，影响审计的独立性。
It is possible that the quality of audit should be knocked-down and the independence of auditors should be affected.
行业专长是影响会计师事务所审计质量的重要因素。
Industry expertise is one of the important factors that may affect audit quality.
近年来，非审计服务对审计独立性及审计质量的影响引起了国际审计界的广泛关注。
In recent years, lots of concerns are focused on the effects of non-audit service on audit independence and audit quality in international audit industry.
同时，通过设计问卷调查表，采用封闭式问卷的形式，用一种实证的方法确认各指标对审计工作质量评价的影响程度。
Meanwhile, how those indexes influence the evaluation of auditing work quality respectively has been ensured by demonstration in the form of closed questionnaires.
鉴于此，本文结合我国具体国情，研究了事务所规模、行业专长对会计师事务所审计质量的影响。
In view of these reasons, in conjunction with China's specific national conditions, this thesis tries to make a research on the association between auditor size, industry expertise and audit quality.
然而，国内对于上市公司审计质量的研究还比较少，因此，对审计质量的衡量和影响因素的研究是十分有价值的。
However, domestic for a listed company audit quality of research is still comparatively little, therefore, the quality of auditing the measure and influence is very valuable.
其实，影响社会审计质量的众多因素中很多都属于同一个范畴，那就是审计资源。
In fact, most of the elements that influence the social audit quality can be classified into one category-audit resource.
文章还进一步讨论了以五大为代表的国际知名会计师事务所面临的道德风险困境及对审计质量的负面影响。
The paper also touches the potential moral hazard that Big Five faced in the market with little legal liability and its negative impact on auditing quality.
目前我国注册会计师审计质量的情形不容乐观，主要原因就是在很多影响因素上，都不具备对提高审计质量有利的因素。
The current situation of audit quality of CPA in China fails to be optimistic. The main reason is that a great number of factors exert a disadvantageous influence on audit quality.
目前我国注册会计师审计质量的情形不容乐观，主要原因就是在很多影响因素上，都不具备对提高审计质量有利的因素。
The current situation of audit quality of CPA in China fails to be optimistic. The main reason is that a great number of factors exert a disadvantageous influence on audit quality.
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