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?
应用推荐